October 6, 2016
The second day of hearings in the Test Case Appeals took place in Ottawa on Wednesday, October 5, 2016 before the Honourable Mr. Justice Sommerfeldt of the Tax Court of Canada. The oral submissions were completed. However, Mr. Justice Sommerfeldt granted the Crown the opportunity to make a written submission to address a question that his Honour raised on the first hearing date. The submissions process should conclude by November 24, 2016, after which the judge will deliberate and provide written reasons. His Honour advised that he expects that it will be a matter of months to review the documents, reach a decision, and release written reasons, given the complexity of the case. For more information about the Test Case Appeals, please see the Tax Appeal tab on this page or click here.