TAX LITIGATION 201: CHOICE OF VENUE
NOT ALL CRA DISCRETIONARY DECISIONS GO TO FEDERAL COURT!
Since the Supreme Court of Canada’s 2024 decisions in Iris Technologies and Dow Chemical, many taxpayers and tax practitioners have become well aware that the Tax Court of Canada is not a ”one-stop shop” for tax disputes.
The rule of thumb for "jurisdiction" is that most tax cases go to the Tax Court of Canada, but that CRA discretionary decisions must be challenged in the Federal Court.
As we see in the Ingredion case dealt with below, that may not ALWAYS be the case – and it introduced a third possible jurisdiction in some cases: Provincial Superior Courts!
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Federal Court
Judicial Review
Notice of Objection
Provincial Superior Court
Tax Court of Canada
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