Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at at 6061], 2011 FCA 221, [2011] 6 CTC 19 -- summary under Subsection 152(9)

The Court of Appeal affirmed the decision at trial to allow the Minister to file a memorandum of fact and law after the hearing ended. Subsection 138(1) of the Tax Court of Canada Rules gives a judge broad discretion to "reopen a hearing before judgment has been pronounced for such purposes and upon such terms as are just." Moreover, the existence of s. 152(9) supports the notion that the Minister should be allowed to advance alternative arguments except where the taxpayer is no longer able to adduce relevant evidence or where allowing the arguments would otherwise be inappropriate. In the present circumstances, the harm to the taxpayer had been adequately addressed with a cost award.