Tax Court of Canada Rules (Informal Procedure)

9 (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 rendering 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 to it, if any, shall be filed with the Registry without delay.