The Honourable John D. Richard
Chief Justice, Federal Court of Appeal
October 10, 2003
Appeal from informal procedure in Tax Court of Canada
An appeal now lies to the Federal Court of Appeal from a final judgment of the Tax Court of Canada in respect of which section 18, 18.29, 18.3 or 18.3001 of the Tax Court of Canada Act applies (informal procedure).
An appeal under this provision, which came into force on July 2, 2003, must be brought by filing a notice of appeal in the Registry of the Federal Court of Appeal.
The provisions of the Federal Court Rules, 1998 that govern applications under section 28 of the Federal Courts Act apply to such appeals, with any modifications that the circumstances require, until other provisions are made to govern those appeals. No such provisions have yet been made by the new Rules Committee and accordingly the rules governing applications remain in force to the extent that they are not inconsistent with the Act.
As a result, the originating document should be titled "Notice of Appeal" and the parties should be referred to as Appellant(s) and Respondent(s).
This is also consistent with the new status of the Tax Court of Canada as a superior court.