The Tax Court judge sent a draft judgment (to disallow the taxpayers’ appeal) to the parties and asked for their comments on any “typographical, grammatical, punctuation, or [any] similar error[s] or any omissions” and any “comments in respect of the written presentation of…[the] decision”, but not so as to revisit the substance of the decision. The taxpayers then asked the judge to receive and consider further submissions (based on the documents already before the court), which the judge refused, as this would amount to a re-argument of the appeal. Stratas JA confirmed this refusal, stating (at para. 9) that this “smack[ed] as an attempt to appeal to the Tax Court to revisit a decision it had already made.”
In closing, Stratas JA stated (para. 12):
It is for the Tax Court alone—not the parties—to vet its judgment and supporting reasons for typographical, grammatical, punctuation and similar errors.