Frequently Asked Questions

Q: In past years, the appellant teams submitted their factum before the respondent teams. Now, both appellant and respondent teams submit their factum at the same time. How do the respondent teams respond? Is it expected that they will respond in oral arguments?

A: Since respondents will be mooting against two appellant teams in preliminary rounds, and possibly more in subsequent rounds, it would be impractical to respond to multiple sets of arguments in one respondent factum. As a result, the facta of all teams are due on the same day. Respondents should make their general arguments in their factum, and use oral argument as an opportunity to respond to specific arguments made by the appellants.

Q: Do participants have to gown?

A: No. Students and judges are not required to be gowned.

Q: How should I address a member of the panel?

A: When addressing a member of the panel, please use “Justice”, “Mr. Justice” or “Madam Justice”.

Q: If a moot will be conducted in English and French, will translation be provided?

A: All bilingual moots will have interpreters who will do simultaneous translation.

Q: Can participants have a copy of the marks received for their factum and oral presentations?

A: Yes. Following the Moot, copies of the marking sheets are distributed to the team’s coach upon request.

Q: Will Participants be expected to make submissions in written arguments or during oral arguments pertaining to the standard of review? Should Participants be prepared to respond to questions from the bench pertaining to the standard of review?

A: The Moot is intended to promote advocacy pertaining to substantive tax law issues, not to questions relating to administrative law or the standard of review. Participants are expected to make very short written submissions and refer the judges to their factum when they state orally the applicable standard of review. We have done our best to inform the judges that the standard of review is not at issue and have advised them to refrain from asking any questions pertaining to it.