The hearing before the Federal Court of Appeal will take place in front of 3 judges. The appellant generally presents his submissions first, followed by the respondent.
For the appellant, the ultimate question is why should the decision of the Tax Court of Canada be reversed. Therefore, the focus should be on the grounds for appeal (i.e. weaknesses in the Tax Court’s decision). Appealing a decision of the Tax Court of Canada is generally an uphill battle and the appellant should be ready to address questions from the bench.
For the respondent, it is important to be ready to address any weaknesses in the decision of the Tax Court of Canada and explain why that decision should stand.
Last updated: November 4, 2015