I believe that the CRA acted improperly in making its assessment of how much tax I owe. Is there anything that I can do?
In seeking remedy for CRA’s actions, one has to first understand the narrow limits by which the CRA is deemed to have acted improperly. One can only obtain a judicial review with the Federal Court of Canada if the CRA has refused to consider proper evidence, refused to lawfully open an objection to an assessment, or has made an improper decision. You cannot seek remedy with the Federal Court of Canada in order to reargue your case because you are unhappy with the results.
How likely is it that the Federal Court of Canada will overturn a decision made by the CRA?
The Federal Court of Canada allows for wide discretionary powers to the CRA. That means that as long as the CRA’s decisions are reasonably transparent and not the result of bad faith, the decision of the CRA will likely not be overturned.
What if the CRA has indeed acted improperly, what kind of judgements can I expect from the Federal Court of Canada?
The remedies that can be asked of and granted by the Federal Court are extremely broad. The Federal Courts have the ability to grant “extraordinary” remedies in the form of prerogative writs, such as injunctions and mandamus orders, and the remedies available are often only limited by the imagination of the Canadian tax appeal lawyer requesting them.
