The participants in the inaugural Donald G.H. Bowman National Tax Moot (the “Bowman Moot”) are dealing with the actual appeal of the Federal Court of Appeal’s decision in Copthorne Holdings Ltd. v. The Queen ( F.C.J. No. 625), which was argued at the Supreme Court of Canada on January 21 of this year. The Federal Court of Appeal decision is, in turn, an appeal from the Tax Court decision in Copthorne Holdings Ltd. v. The Queen ( T.C.J. No. 335).
For the purposes of the Bowman Moot, the appeal is before the “Supreme Bowman Moot Court,” which has jurisdiction equivalent to that of the Supreme Court of Canada.
The students were also given the following instructions:
- Both lower courts have jurisdiction over all issues raised in their respective decisions.
- Of all of the issues raised in the reasons given by the lower courts only those with respect to the scope and application of section 245 of the Income Tax Act – the General Anti-avoidance Rule – are to be addressed by Counsel in their written and oral submissions. Arguments not referenced in the reasons of the lower courts may be advanced by Counsel in their submissions, but only as they relate to section 245.
- The moot problem is an actual/live case in-progress and therefore Counsels’ facta are to be “original” works, as opposed to any copy or mere imitation of the facta filed with the Supreme Court of Canada.
- The formalities of the remedy sought, penalties and costs, are not to be addressed.