A taxpayer may apply to the Federal Court for judicial review of a decision made by the Canada Revenue Agency. The application must be made within 30 days from the time the decision is first communicated to the taxpayer.

• Powers of the Federal Court
• Grounds for review
• Standard of review
• Notice of application
• Request for materials in the possession of the CRA
• Notice of appearance
• Applicant’s affidavit
• Respondent’s affidavit
• Cross-examination on affidavits
• Applicant’s record
• Respondent’s record
• Motions
• Time extensions
• Additional steps
• Requisition for hearing
• Hearing
• After the hearing
• Costs
• Service