A judicial review’s main purpose is to have a decision or action of the Canada Revenue Agency (“CRA”) reviewed by the Courts and to have that decision revisited. However, there are a number of reasons why a taxpayer would go through this process. One major reason is to have the court review a denial of a request for taxpayer relief.
When there is a case for judicial review, a judge of the Federal Court can review the exercise of discretion of the CRA to determine whether it was fair and reasonable. If the court decides the process used to reject the taxpayer’s application for relief did not demonstrate a fair and reasonable exercise of the CRA’s discretion, the taxpayer can win his or her case and have the CRA go through the process again.
The lawyers at Barrett Tax Law are highly experienced in appearing in Tax Court as well as Federal Court. For help with a judicial review, call Barrett Tax Law to schedule a consultation with an experienced tax lawyer.