If after the objection has been assessed, the taxpayer is still dissatisfied, an appeal may be made to the Tax Court of Canada within the permitted time. The Court examines the taxpayer's claim and evidence, then looks at the evidence and arguments made by the government before passing judgment. The CRA becomes a witness for the purpose of providing evidence in tax court. Like any other Canadian court, the Tax Court operates by treating each side of a dispute as equals while applying tax law, administrative law, constitutional law and the laws of evidence. In addition, the taxpayer is not responsible for costs in relation to their opponent, but only for their costs related to their own defense. In the event the appeal is successful, however, a repayment of costs from the CRA may be sought.