If a Canadian taxpayer is unsuccessful with an income tax appeal at the Federal Court of Appeal, the final chance to appeal an income tax assessment is at the Supreme Court of Canada. Our experienced Toronto tax attorneys can submit a tax appeal to any level of court. Tax litigants who wish to argue an income tax case at the Supreme Court must be granted leave by the Supreme Court or the Federal Court of Appeal itself to appeal to the Supreme Court. It is very rare for the Supreme Court to hear income tax cases, and typically only a few income tax cases each year are granted leave to proceed. As such, the Federal Court of Appeal is said to act as a de facto final decision maker in most taxation law matters.
As the Federal Court of Appeal only reviews the decision of the Tax Court judge, the Supreme Court’s function is to review the Federal Court of Appeal’s decision. Again, completely new arguments are not permitted at the Supreme Court of Canada. If you have any questions about an income tax appeal contact one of our top Toronto tax attorneys for tax help.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."