Appeals Glossary
| Appeal | An appeal from an assessment, reassessment, rejection, decision or determination of the Minister of National Revenue or from a decision or re-determination of the President of the Canada Border Services Agency, as the case may be, pursuant to: (i) section 67 of the Customs Act, (ii) section 61 of the Special Import Measures Act, and (iii) sections 81.19, 81.21, 81.22, 81.23 or 81.33 of the Excise Tax Act. |
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| Appellant | A person who files a notice of appeal with the Tribunal, in accordance with the applicable procedural rules. |
| Brief | The appellant’s brief is a written document that clearly lays out the grounds for the appeal and the relevant facts, arguments and supporting evidence. |
| Counsel | Any person, other than a director, servant or employee of a party to proceedings, who acts in the proceedings on behalf of the party. |
| Counsel of record | The counsel of record for a party, having signed and filed with the Tribunal the appropriate forms, pursuant to the Canadian International Trade Tribunal Rules. |
| Document | Any written documentation, film, photograph and audio tape and any information stored by electronic means. |
| Expert witness | A witness with specialized knowledge, skill, education, training and/or experience in a particular field who has been qualified by the Tribunal as an expert in a defined subject matter in the context of a particular appeal case. |
| Hearing | Appeals are heard by a panel of one or three Members of the Tribunal, depending on the complexity and nature of the subject matter of the appeal and/or the applicable legislation. The Tribunal’s hearings are generally conducted in public. Any confidential information is discussed in an in-camera session, where the hearing room is closed except for Tribunal Members, staff and parties. |
| Hearing by way of written submissions | A hearing held by the exchange of documents, commonly known as a “file” hearing. |
| Intervener | A person who (a) files a notice of intervention in accordance with the Canadian International Trade Tribunal Rules and has been added by the Tribunal as an intervener; (b) is permitted to intervene under an order of the Tribunal; or (c) is an interested party that has been granted leave of the Tribunal to intervene in any proceedings in relation to a complaint. |
| Party | The appellant, the respondent or an intervener. |
| Physical Exhibit | Any physical exhibits that a party intends to rely on at the hearing (for example, a sample of the goods in issue) must be filed with the Tribunal not less than 10 days before the hearing. |
| Proceeding | An appeal before the Tribunal. |
| Respondent | The Minister of National Revenue or the President of the Canada Border Services Agency, as the case may be. |
| Witness | Parties may decide to call witnesses to testify about the facts in support of their position (also referred to as a “lay witness”). |