Once the parties are done with their closing arguments, the judge can either decide to render his judgment right away or take the decision under reserve, meaning that he will render his judgment later on.

There are generally three possible outcomes:

• The taxpayer is successful and his appeal is allowed in full, meaning that the Tax Court of Canada granted him what he asked for. The Crown generally has 30 days from the date of the judgment to appeal to the Federal Court of Appeal.
• The taxpayer is successful, but only partially, meaning that the Tax Court of Canada granted him only part of what he asked for. The taxpayer generally has 30 days from the date of the judgment to appeal to the Federal Court of Appeal.
• The taxpayer is unsuccessful and the appeal is dismissed. In other words, the Crown won. The taxpayer generally has 30 days from the date of the judgment to appeal to the Federal Court of Appeal.

After the Court renders its judgment, it may ask that the parties make submissions on costs.

Last updated: October 4, 2015