Publication Update: Judicial Review under the Income Tax Act

Counter Tax Litigators LLP has contributed an updated Practical Insight on Judicial Review under the Income Tax Act, authored by Peter Aprile and James Roberts and published by Thomson Reuters in its Tax Disputes & Resolution Centre.

Judicial review remains a central procedural mechanism in Canadian tax disputes, governing when and how decisions of the Canada Revenue Agency may be challenged before the Federal Court. The updated Practical Insight addresses the statutory and administrative framework for judicial review in tax matters, including jurisdictional boundaries, standards of review, and procedural considerations that frequently arise in practice.

This publication reflects developments in the law as of 2022 and incorporates practical observations drawn from active tax litigation.

What the publication covers

The Practical Insight examines:

• The availability of judicial review in tax matters

• Applicable standards of review and their consequences

• Procedural pathways and common pitfalls in tax-related applications

• Recent legislative and jurisprudential developments affecting judicial review

Access

The full Practical Insight is available through Thomson Reuters.

For readers seeking Counter’s current, maintained reference on this topic, see:

Foundations: Judicial Review under the Income Tax Act