Reply (Tax Court)

The document the Crown (the Department of Justice, acting for the Minister of National Revenue) files in response to a Notice of Appeal, usually within 60 days. It sets out the government's version of the facts, the assumptions the Minister relied on in assessing, and the legal basis for the assessment. Because the taxpayer typically bears the burden of disproving the Minister's assumptions, the Reply is effectively a roadmap of what the taxpayer must prove at the hearing.