Administrative Tax Law
Many of the CRA's most important decisions are not tax assessments at all. They are discretionary decisions made by CRA officials, such as refusing to cancel penalties and interest, denying a voluntary disclosure, rejecting a COVID benefit application, or refusing to extend a deadline. These decisions cannot be appealed to the Tax Court of Canada. They are challenged through judicial review in the Federal Court, under a different set of rules, standards, and deadlines.
At Fiszman Tax Law, we help individuals and businesses in Ottawa and across Ontario hold the CRA accountable when it exercises its discretion unfairly, unreasonably, or without proper regard to the facts and the law.
Decisions We Challenge
Taxpayer Relief Denials: When the CRA refuses to cancel or waive penalties and interest, even after a second review, judicial review may be your next step. We look at whether the decision-maker actually considered your circumstances, your evidence, and the CRA's own guidelines.
COVID Benefit Decisions: Second-review decisions denying CERB, CRB, CRSB, CRCB, and similar benefits are challenged in Federal Court. We assess whether the CRA applied the eligibility criteria correctly and gave you a fair opportunity to prove your income.
Voluntary Disclosures and Other Discretionary Programs: Refusals under the Voluntary Disclosures Program, denied requests for late or amended elections, and similar discretionary decisions can be reviewed when the CRA's reasoning does not hold up.
Collection and Compliance Actions: We advise on CRA collection measures, requirements for information, and other administrative actions that may exceed the CRA's authority or have been taken without proper process.
How Judicial Review Works
Acting Quickly: An application for judicial review generally must be filed within 30 days of the date the CRA's decision was communicated to you. Missing this deadline can end your case before it starts, so we prioritize an early review of your decision letter.
Getting the Full Record: We obtain the CRA's file, including the officer's notes and internal reports. These often show how the decision was really made and where it went wrong. Where needed, we use access-to-information requests to get the documents the CRA relied on.
Building the Legal Argument: The Federal Court does not redo the CRA's work. It asks whether the decision was reasonable, meaning whether it was transparent, justified, and grounded in the evidence and the law, and whether you were treated with procedural fairness. We frame your case around these standards.
Securing the Right Outcome: A successful judicial review usually sends the matter back to a different CRA official for a fresh decision, often with directions from the Court. We also look for opportunities to settle with the CRA before a hearing, which can lead to a faster and less costly result.
Not Sure Where Your Case Belongs? Choosing between an objection, a Tax Court appeal, and a Federal Court application is one of the most important early decisions in any CRA dispute, because filing in the wrong forum can cost you time and rights. We will tell you which path fits your situation, what it is likely to cost, and what outcome you can realistically expect.
Received a CRA Decision You Disagree With?
If the CRA has denied your relief request, your benefit eligibility, or another discretionary application, the clock may already be running. In most cases, you have just 30 days from the date the decision was communicated to you to file for judicial review in the Federal Court.
Send us your decision letter and any related correspondence. We'll review it, tell you whether a judicial review is the right path, and explain the costs and likely outcome so you can decide with confidence.
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