Federal Courts Act

Marginal note:Appeals from Trial Division

• 27 (1) An appeal lies to the Federal Court of Appeal from any

  • (a) final judgment,

  • (b) judgment on a question of law determined before trial,

  • (c) interlocutory judgment, or

  • (d) determination on a reference made by a federal board, commission or other tribunal or the Attorney General of Canada,

  of the Trial Division.

• Marginal note:Appeals from Tax Court of Canada

  (1.1) An appeal lies to the Federal Court of Appeal from

  • (a) a final judgment,

  • (b) a judgment on a question of law determined before trial, or

  • (c) an interlocutory judgment or order

  of the Tax Court of Canada, other than one in respect of which section 18, 18.29, 18.3 or 18.3001 of the Tax Court of Canada Act applies.

• Marginal note:Notice of appeal

  (2) An appeal under this section shall be brought by filing a notice of appeal in the Registry of the Court

  • (a) in the case of an interlocutory judgment, within ten days, and

  • (b) in any other case, within thirty days, in the calculation of which July and August shall be excluded,

  after the pronouncement of the judgment or determination appealed from or within such further time as the Trial Division or the Tax Court of Canada, as the case may be, may, either before or after the expiration of those ten or thirty days, as the case may be, fix or allow.

• Marginal note:Service

  (3) All parties directly affected by an appeal under this section shall be served forthwith with a true copy of the notice of appeal and evidence of service thereof shall be filed in the Registry of the Court.

• Marginal note:Final judgment

  (4) For the purposes of this section, a final judgment includes a judgment that determines a substantive right except as to any question to be determined by a referee pursuant to the judgment.