JUDICIAL REVIEW
Where a government body, such as CRA or the Social Security Tribunal, makes any decision, the person in respect of whom that decision was made has the right to request a judicial review, typically by the Federal Court. The Court’s role is to review whether the decision was reasonable based on relevant information but not to substitute its own decision for that of the government body. Some examples of decisions subjected to judicial reviews include the following:
refusal to waive taxes on excess TFSA or RRSP contributions;
refusal to waive penalties and interest;
denial of EI benefits;
challenging a CRA determination of an organization’s status where no assessment has been issued ;
refusal to process a requested adjustment to a tax return; and
rejection of late elections.
Applications for a judicial review should be provided to the Federal Court within 30 days after decision is communicated to the taxpayer (although the Court does have the ability to grant extensions).
For further information see Video Tax News Monthly Tax Update Newsletter, Issue No. 460.