Curated
Judicial Review Of CRA Decisions: Challenging A CRA Refusal In Federal Court
A CRA refusal is not always something that can be challenged through the normal tax objection and appeal system. The first question is usually whether the taxpayer is disputing a discretionary CRA decision, which may be reviewed by the Federal Court, or disputing the correctness of a tax assessment, which generally belongs in the Tax Court of Canada.
Rotfleisch & Samulovitch P.C.