1. Informal Procedure Tax Court of Canada
Chief Justice Eugene Rossiter, Tax Court of Canada
Justice Wyman W. Webb, Federal Court of Appeal

2. Aim of the Informal Procedure
Differences between the Informal Procedure and the General Procedure
Differences between the Tax Court and the Federal Court of Appeal

3. Tax Court statistics

4. Considerations for an agent before deciding to represent a taxpayer on an appeal to the Tax Court
Before Federal Court of Appeal – the individual taxpayer can act in person or be represented by a solicitor (Rule 119)
Rule 121 provides for a possible exception, in special circumstances and with Court approval, if the individual taxpayer is under a legal disability

5. Feeling of a taxpayer that the auditor’s treatment was unfair – can the Tax Court consider this?

6. Importance of pleadings
What information does the Tax Court have before the appeal is heard?
What information does the Federal Court of Appeal have before the appeal is heard?

7. How important is preparation?

8. Scheduling of cases
Adjournments

9. Most common mistakes made by self-represented taxpayers

10. Rules of evidence
Witnesses
Documents

11. Should the taxpayer attend the hearing?

12. Pre-hearing discussions with witnesses

13. Settlements – When? Where? How? Why?