The decision to appeal to the Federal Court of Appeal should be made objectively, after weighing all the relevant factors, including:
- whether there are grounds for appeal;
- the chances of success;
- the financial constraints (especially if the taxpayer decides to retain a lawyer to deal with the appeal); and
- the time constraints (the timeline for the various steps at the Federal Court of Appeal is more rigid and narrow).
The section on the Federal Court of Appeal addresses the appeal process in more detail.
Last updated: October 4, 2015