Judicial Reviews

As the Tax Court has a limited jurisdiction, certain matters relating to the Canada Revenue Agency’s (CRA) discretion may be appealed to the Federal Court of Canada by filing an Application for Judicial Review within 30 days of the decision. Examples include denied voluntary disclosure applications, denied taxpayer relief requests, and certain collections matters such as the issuance of a jeopardy order.

The judicial review process ensures that CRA’s discretion is administered in a reasonable manner. This makes the judicial review process different than an appeal in the Tax Court of Canada as the issue before the court is not whether CRA’s decision was correct. Rather it is whether CRA’s decision was reasonable given the circumstances.