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Improper CRA actions and seeking Judicial Review with the Federal Court of Canada:

What is Judicial Review in the Federal Court of Canada?

Judicial Review is a mechanism by which the Federal Court can review the actions or decisions of the CRA. The purpose of judicial review is to ensure the CRA has complied with the law in reaching its decision.

An application for Judicial Review is not an opportunity to re-argue your case before the Federal Court. This is the proper jurisdiction of the Tax Court of Canada. Rather, Judicial Review is a unique method that allows the Federal Court to review the actions or decisions of the CRA and determine whether the CRA was reasonable or correct its application of the Income Tax Act. It is a means to hold the CRA accountable to the government. It is a means for the Federal Court to scrutinize CRA actions and punish it for behaviour that runs afoul of the law or behaviour that offends natural justice.

These types of behaviours can include aggressive behaviours of the CRA without lawful basis, the CRA’s refusal to consider proper evidence, the CRA’s refusal to lawfully open an objection to an assessment, and the CRA’s improper decision rendered against you.

A Federal Court judge in the Federal Court of Canada can tell Revenue Canada how to exercise its discretion if they believe the Minister, acting for the CRA, has made an unreasonable or incorrect ruling. As long as the Minister’s decisions were transparent and within the range of acceptable outcomes, then his decision is not ground for judicial review by the Federal Court of Canada. The Federal Courts will respect discretionary decisions made by Revenue Canada and its delegates as long as decisions are reasonably transparent and not the result of bad faith or fraud.

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.

FAQ’s:

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.

Why you Need a Tax Litigation Lawyer

If your circumstances demonstrate that the CRA has acted improperly or has rendered an improper decision on your matter, our tax court lawyers can pursue a Judicial Review application in the Federal Court to hold the CRA accountable.

With years of experience in corporate law and tax law, our tax court lawyers have the knowledge and tools to fight for your interests against the Department of Justice through a Judicial Review Application in the Federal Court of Canada.

Has the CRA treated you improperly? We’re here to help™.

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