Federal Courts Act

Marginal note:Appeals from Federal Court

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

  • (a) a final judgment;

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

  • (c) an interlocutory judgment; or

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

• Marginal note:Appeals from Tax Court of Canada, except from informal procedure

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

  • (a) a final judgment 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;

  • (b) a judgment 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, 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:Appeals from informal procedure in Tax Court of Canada

  (1.2) An appeal 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.

• Marginal note:Grounds for appeal

  (1.3) The only grounds for an appeal under subsection (1.2) are that the Tax Court of Canada

  • (a) acted without jurisdiction, acted beyond its jurisdiction or refused to exercise its jurisdiction;

  • (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;

  • (c) erred in law in making a decision or an order, whether or not the error appears on the face of the record;

  • (d) based its decision or order on an erroneous finding of fact that it made in a perverse or capricious manner or without regard for the material before it;

  • (e) acted, or failed to act, by reason of fraud or perjured evidence; or

  • (f) acted in any other way that was contrary to law.

• Marginal note:Hearing in summary way

  (1.4) An appeal under subsection (1.2) shall be heard and determined without delay and in a summary way.

• 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 Federal Court of Appeal

  • (a) in the case of an interlocutory judgment, within 10 days after the pronouncement of the judgment or within any further time that a judge of the Federal Court of Appeal may fix or allow before or after the end of those 10 days; and

  • (b) in any other case, within 30 days, not including any days in July and August, after the pronouncement of the judgment or determination appealed from or within any further time that a judge of the Federal Court of Appeal may fix or allow before or after the end of those 30 days.

• Marginal note:Service

  (3) All parties directly affected by an appeal under this section shall be served without delay with a true copy of the notice of appeal, and evidence of the service shall be filed in the Registry of the Federal Court of Appeal.

• 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.