Simply speaking, there are two streams in tax litigation: the appeal to the Tax Court of Canada and the judicial review before the Federal Court. If you want to take your matter to court, it is important that you take it to the right court. If you take your matter to the wrong court, the court will refuse to look at it for lack of jurisdiction.
Generally, when the matter in dispute relates to the correctness of a tax reassessment, an appeal must be instituted before the Tax Court of Canada. However, if you’re challenging a discretionary decision of the Minister of National Revenue, you must apply for judicial review before the Federal Court.
Last updated: October 21, 2018