Litigation beyond Tax Court: Injunctions, appeals and mandamus orders
Friday, January 26, 2018 @ 8:43 AM | By David Rotfleisch
The Tax Court has two procedural veins, general and informal, and the Federal Court of Appeal’s (FCA) ability to hear an appeal is constrained by the procedure chosen. Specifically, an appeal lies to the FCA from informal procedure at Tax Court only on the limited grounds set out in s. 27(1.3) of the Federal Courts Act. Some of the grounds are quite specific, such as basing a decision on an erroneous finding of fact that it made in a perverse or capricious manner while other grounds...
