In Canada, administrative bodies like the Canada Revenue Agency (CRA) wield significant authority, with decisions that can profoundly affect individuals’ rights and interests. Judicial review is a legal process through which courts assess these decisions to ensure the CRA acts fairly, reasonably, and within the boundaries of the law.

Taxpayers can seek judicial review at the Federal Court of Canada for various CRA discretionary decisions under tax statutes, including but not limited to:

• • Penalty assessments,
  • Taxpayer relief decisions,
  • Determinations of negligence levels,
  • Eligibility for tax credits or deductions,
  • Acceptance or rejection of Voluntary Disclosures Program (VDP) applications, and
  • Decisions regarding COVID-19 benefits.

Key Timelines and Court Process

Judicial review applications must be filed within 30 days from the date the CRA’s decision was communicated to you. During the review, the Federal Court examines whether the CRA’s decision was fair, reasonable, and legally sound. If the court identifies errors in how the CRA exercised its discretion, it will refer the decision back to the CRA for re-determination to correct the errors set out by the Federal Court.

Our Approach

If you believe the CRA has acted unfairly or made an unreasonable decision regarding your tax matters, KR Law Firm is here to guide you through this complex process. Our skilled legal representation focuses on uncovering procedural errors, discretionary abuses, or legal violations in the CRA’s decision-making process.

Additionally, we thoroughly review the CRA’s decision, examining its reasoning and the legal and administrative context. To strengthen your case, we gather all necessary evidence, craft compelling legal arguments, and ensure the timely and accurate filing of court documents.

If you believe that the CRA has made an unreasonable decision in your tax matter or did not give you a fair opportunity to address the issues, we can help you navigate the complex and time-consuming judicial review process.

Why Choose KR Law Firm?

Entrusting your judicial review to KR Law Firm means gaining a dedicated partner committed to protecting your rights and achieving a just outcome. With our comprehensive and strategic approach, we work tirelessly to rectify injustices and restore your legal entitlements.