Judicial Review

Do you feel as though the CRA made the wrong decision in your judicial review case?

Think you have no other options to dispute their findings?

Do not stress.

Decisions of federal employees, including the CRA, Ministry of Finance or any other provincial authority, can be subject to judicial review as a last resort.

These applications are most common on taxpayer relief decisions but can encompass other administrative decisions as well.

If you believe the CRA or provincial tax authorities did not properly exercise its discretion, you can apply for a Judge to review that decision. The time frame to submit an application is generally 30 days from the date you received the administrative ruling.

 

Contact a lawyer at Rosen Kirshen Tax Law if you would like to know more.

 

Resources

CRA – Judicial Review

Law Society of Upper Canada – Judicial Review

Federal Court – How to File an Application for Judicial Review

 

Articles

Considering Judicial Review?

 

This posting provides information of a general nature only.  It does not provide legal advice nor can it or should it be relied upon. All taxation situations are specific to their facts and will differ from the situations in the articles and postings. If you have specific legal questions you should consult with a lawyer.