Generally, after reading the Crown’s reply, a taxpayer should be able to understand where the Crown is coming from. In simple terms, the taxpayer should know what facts the Crown is relying upon to support the reassessment(s) under appeal, what issue(s) it intends to ask the Court to decide and what legislative provisions and arguments it intends to put forth at the hearing.
Once the parties have exchanged their pleadings, because the appeal is proceeding under the Informal Procedure Rules, it is fast tracked to the hearing. When a date becomes available, the parties will receive a notice from the Court stating the date of the hearing. The notice is normally sent a few months in advance.
Although the next formal step is the hearing before the Court, it is common for appeals to be settled in the meantime. It is for the parties to make it happen. Any discussions or correspondences relating to settlement discussions cannot be disclosed to the Court until after a decision is rendered. Once the Court has rendered its decision, what took place during settlement negotiations can have an impact on the award of costs.
Last updated: October 4, 2015