Federal Court


Tax

Income tax

Administration and enforcement

Judge did not have jurisdiction to review officer’s letter as it was not evidence of “decision”

Canada Revenue Agency (CRA) notified taxpayer of proposed reassessments for ten years pursuant to s. 152(4) of Income Tax Act. Prior to issuance of reassessments, which were delayed awaiting representations from taxpayer, taxpayer filed no-name application in voluntary disclosure program (VDP). CRA dismissed VDP application because it was not voluntary. Taxpayer requested internal review of decision of Minister of National Revenue (second level VDP application review). CRA officer sent letter to taxpayer with proposed reassessment and granted him time to make additional representations. CRA had not yet reassessed taxpayer or decided second-level VDP application review. Taxpayer brought application for judicial review of officer’s letter. Application dismissed. Judge did not have jurisdiction to review officer’s letter as it was not evidence of “decision” within meaning of s. 18.1(3) of Federal Courts Act. Letter was fairness letter providing taxpayer with opportunity to provide submissions as to why reassessment should not be made.

Prince v. Canada (National Revenue) (2019), 2019 CarswellNat 801, 2019 FC 348, Peter Annis J. (F.C.).

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