Judicial Review

Challenging CRA Decisions in Federal Court

In Canada, administrative bodies like the Canada Revenue Agency (CRA) have significant authority over tax matters. However, their decisions must be fair, reasonable, and legally sound. Judicial review is a legal process through which taxpayers can challenge CRA discretionary decisions in the Federal Court of Canada. At KR Law Firm, we provide expert legal representation to help clients seek fair outcomes when CRA decisions appear unjust or improper.

When Can You Request a Judicial Review?

Judicial review applies to CRA decisions that involve discretionary authority rather than direct tax assessments. Common CRA decisions that may qualify for judicial review include:

• Penalty Assessments: Discretionary penalties imposed by the CRA.
• Taxpayer Relief Requests: Denial or partial approval of penalty and interest relief applications.
• Negligence Determinations: CRA findings of gross negligence in tax filings.
• Tax Credit or Deduction Eligibility: Rejection of claims for tax credits or deductions.
• Voluntary Disclosures Program (VDP) Rejections: Denial of VDP applications despite full disclosure.
• COVID-19 Benefits & Tax Relief Decisions: Discretionary rulings on pandemic-related tax relief measures.

For official details on judicial review eligibility, visit the CRA Judicial Review Guide.

Key Timelines & Federal Court Process

To initiate a judicial review, taxpayers must file an application with the Federal Court of Canada within 30 days from the date the CRA communicated its decision. The process involves:

• Submitting a formal application outlining the disputed decision and legal grounds.
• Providing supporting documentation and evidence.
• Allowing the Federal Court to review the CRA’s decision for fairness and reasonableness.

If the Federal Court finds that the CRA misapplied its discretion, the decision is sent back to the CRA for reconsideration.

Our Approach to Judicial Review

1. Case Assessment & Legal Strategy
Our legal team conducts a detailed review of the CRA’s decision, focusing on:

• Identifying errors in the CRA’s reasoning or procedural violations.
• Gathering supporting evidence, including prior CRA correspondence.
• Building a legal argument that challenges the decision’s fairness and legality.

2. Filing & Court Representation
Once we establish a solid legal foundation, we:

• Prepare and file the judicial review application within the 30-day deadline.
• Engage with the CRA’s legal representatives and Federal Court officials.
• Advocate for a fair resolution by highlighting procedural flaws in the CRA’s decision-making process.

3. Post-Review Guidance & Tax Compliance
If the court orders the CRA to reconsider its decision, we:

• Provide strategic guidance on responding to the CRA’s reassessment.
• Ensure the revised decision aligns with fair tax practices.
• Advise on long-term compliance to prevent future disputes.

Why Choose KR Law Firm for Judicial Review?

• Proven Expertise in CRA Disputes: Years of experience challenging unfair CRA rulings.
• Strategic Legal Advocacy: Aggressive and thorough representation in Federal Court.
• Timely Action & Compliance: Ensuring judicial review applications are filed accurately and on time.
• Personalized Legal Support: Tailored solutions based on your unique tax dispute.

Need to Challenge a CRA Decision? Contact Us Today.

If you believe the CRA has made an unfair decision in your tax matter, you may have the right to seek a judicial review. Contact KR Law Firm for a Free consultation to discuss your case and protect your rights.