Within 30 days after the filing of the notice of appeal the parties must agree on what to include in the appeal book and file a document signed by both parties stating what is to be included in the appeal book.
What to Include in the Appeal Book?
The Federal Court of Appeal is an appellate court, as opposed to the Tax Court of Canada, which is a trial court. A trial court is where the judge “tries” the facts or, in other words, determines what the facts of the case are. For instance, if two witnesses testify to a fact and their testimonies contradict one another, the judge at the trial level will decide what to accept as a fact. He can decide to believe the first witness, the second witness, or no one.
Because the Federal Court of Appeal is an appellate court, it will not hear the evidence all over again, but will rely on the record from the trial court (Tax Court of Canada). The appeal book is a book where relevant documents from the record are included. Only documents, exhibits or transcripts that are required to dispose of the appeal should be included in the appeal book.
What Happens if the Parties Cannot Agree on What to Include in the Appeal Book?
If the parties cannot agree on the content of the appeal book, the appellant must bring a motion within 10 days from the expiry of the 30-day period to request that the Court determine the content of the appeal book.
Who Must Prepare the Appeal Book?
The appellant must prepare the appeal book. If for some reason the appellant cannot prepare the appeal book, the appellant must bring a motion to ask for an order that the Administrator prepare the appeal book on the appellant’s behalf.
How to Put Together the Appeal Book?
The pages of the appeal book must be numbered consecutively. Further, the appeal book must have a grey cover and contain the following documents, in the order described below:
(a) a table of contents describing each document;
(b) the notice of appeal and any notice of cross-appeal;
(c) the order appealed from, as signed and entered, and the reasons for judgment;
(d) the originating document, any other pleadings and any other document in the first instance that defines the issues in the appeal;
(e) all documents, exhibits and transcripts that the parties agreed to include in the appeal book or that the Court ordered to be included in the appeal book (although the appellant can choose to have the transcripts reproduced in a separate document);
(f) any order made in respect of the conduct of the appeal;
(g) any other document relevant to the appeal;
(h) the agreement reached between the parties on the content of the appeal book, or the order from the Court on the content of the appeal book;
(i) a certificate in Form 344 signed by the appellant or his solicitor stating that the contents of the appeal book are complete and legible.
When to Serve and File the Appeal Book?
The appellant must serve and file 5 copies of the appeal book within 30 days from the time the agreement on the content of the appeal book was filed or the order on the content of the appeal book was released.
Last updated: November 4, 2015