Tax Court of Canada Rules (General Procedure)

167 (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by issuing a judgment and shall dispose of any other interlocutory or other application by issuing an order.

(2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment.

(3) A judgment and the reasons relating thereto, if any, shall be deposited in the Registry at Ottawa and it shall be entered and filed there whereupon section 17.4 of the Act shall be complied with.