The Federal Court of Appeal is the court that hears appeals from decisions of the Tax Court of Canada. It is not a retrial: it reviews the Tax Court's judgment for legal error on the record made at trial, applying the standard of review, and does not hear fresh testimony or re-weigh credibility.
An appeal must generally be filed within thirty days of the Tax Court judgment (July and August are excluded from the computation). A panel of three judges decides the appeal on written memoranda and oral argument. A further appeal to the Supreme Court of Canada is possible only with leave, which is granted sparingly, so for most taxpayers the Federal Court of Appeal is effectively the final court.