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- The reasons and judgment of the Supreme Court of Canada in MacDonald v. Canada, 2020 SCC 6 are appealed to the Bowman Moot Court for Tax Appeals.
- The questions in issue on appeal are:
- What is the proper test to apply in determining whether a taxpayer’s derivative contract is a hedge or speculation?
- Were the cash settlement payments made by Mr. MacDonald properly characterized as income losses or capital losses?
- All other issues raised before the Tax Court of Canada and the Federal Court of Appeal are not appealed from.
- 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.
- The moot problem is an actual case, and therefore the parties’ factums are to be original works, as opposed to any copy or mere imitation of existing filed court materials.