Plain meaning
Permission required before some appeals can proceed, especially at the Supreme Court of Canada.
Also called
application for leave
leave application
Key points
- Leave to Appeal helps explain how legal authority is created, interpreted, challenged, or applied.
- Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
- The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
- For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.
Why it comes up
A tax case usually reaches the SCC only if leave is granted, so leave decisions affect whether a dispute becomes nationally significant.