- Parties: The appellants were Khair Mohammad Doostyar, sometimes known as Khair Mohammad Dostyar, and 1572680 Ontario. The respondent was His Majesty the King. 

- Subject Matter: An issue in this case was the balance of the individual appellant’s shareholder loan account with 1572680 Ontario Inc. at the end of 2012. The Tax Court sent the parties draft, unsigned copies of its judgment and asked them to provide comments on any typographical, grammatical, punctuation, or other similar errors. It stressed that this was not an invitation to revisit the decision’s substance. The appellants filed a letter with the Tax Court seeking to do just that. The Tax Court refused to entertain any additional submissions. The appellants challenged the Tax Court’s judgment. 

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court noted that the appellant requested permission for it to make further arguments only after the Tax Court revealed the result of its decision by circulating its final judgment and supporting reasons. The appeal court held that, in these circumstances, the appellants’ request appeared to be an attempt to get the Tax Court to revisit a decision already made. The appeal court found no reversible error in the Tax Court’s refusal to do so. 

- Date: The hearing was set on Jan. 13, 2025. The court released its decision on Jan. 13, 2025. 

- Venue: This was a federal case before the Federal Court of Appeal. 

- Amount: The appeal court awarded costs in an unspecified amount.