OTTAWA — The Canada Revenue Agency says a Tax Court judge made multiple errors when siding with former Toronto Blue Jays all-stars Josh Donaldson and Russell Martin in a recent decision excluding millions of dollars from their taxable incomes.

In an appeal filed with the Federal Court of Appeal Tuesday, the CRA’s lawyers say Justice Jean-Marc Gagnon made numerous errors of law and fact when he ruled that the two star players’ taxable income was millions less than what CRA calculated.