Once all the witnesses from both parties have testified, the next step is what is referred to as the “closing arguments”. Both parties will have the opportunity to argue their case and convince the judge that their position is the right one. The order of presentation is the same as for the evidence, meaning that generally the appellant will start, followed by counsel for the Crown. Once counsel for the Crown is done arguing his case, the appellant is given a last opportunity to address the Court, but only on new points raised by counsel for the Crown.
The closing arguments is when the parties get the chance to argue the law and apply the law to the facts.
Make sure that the facts are summarized clearly. The Court will not expect a detailed legal analysis from self-represented taxpayers, but needs to know all the relevant facts to apply the proper legal test.
Last updated: October 4, 2015
