Stratas JA allowed the taxpayer to amend its notice of appeal to raise a complaint about the trial judge improperly commenting on its factum (see summary under Federal Court Rule 75). Regarding the 29-page draft memorandum that the taxpayer submitted with the motion, Stratas JA suggested that the panel would be "best assisted" by no more than 20. He stated (at paras. 23-24):
Unnecessarily lengthy, diffuse submissions are like an unpacked, fluffy snowball. …
Structures that lead to repetition, over-elaboration of arguments, block quotations, and rhetorical flourishes make submissions diffuse. Simple but strategic structures, arguments presented only once and compactly, tight writing that arranges clinical details in a persuasive way, and short snippets from authorities only where necessary make submissions highly focused. The former dissipates the force of the argument; the latter concentrates it.