If a taxpayer wants to apply to the Federal Court for judicial review of a decision made by the Canada Revenue Agency, he must first file a notice of application using Form 301. In tax cases, the respondent will generally be the Attorney General of Canada.

Within 10 days after the issuance of the notice of application, the applicant must serve it on the CRA, any other person who participated in the proceeding and the Attorney General of Canada.

Last updated: October 9, 2016