An appeal to the Tax Court of Canada is instituted by filing a notice of appeal. By default, appeals proceed under the General Procedure Rules. In order to have the Informal Procedure Rules apply, you have to make an election to that effect.

When a taxpayer institutes an appeal before the Tax Court of Canada, he is referred to in the proceedings as the “appellant”. The Crown (“Her Majesty the Queen”) is referred to as the “respondent”.

Following are the various steps involved in an appeal under the Informal Procedure Rules:

• Notice of appeal
• Reply
• What happens after the Crown has filed and served the reply on the taxpayer?
• How to discontinue an appeal?
• What happens during a hearing under the Informal Procedure Rules?
  • Preliminary matters
  • Witnesses’ testimony
  • Closing arguments
• What happens after the hearing?
• Can costs be awarded to the appellant?
• Whether or not to appeal to the Federal Court of Appeal?

Last updated: October 4, 2018