Statutory Appeal Or Judicial Review?

A recent decision by the Federal Court of Appeal (the "FCA") has put into focus the distinction between a statutory right of appeal - which might be constrained in scope in some instances - and a judicial review application, which may offer an alternative avenue to deal with those constraints.

Of particular interest is the FCA's discussion in Best Buy Canada Ltd. v. Canada (Border Services Agency) on why, overall, choosing to proceed solely with a statutory right of appeal might be more beneficial to taxpayers and importers.

Background: Statutory Appeal vs. Judicial Review

When faced with an unfavourable decision from a government agency – such as an assessment by the Canada Revenue Agency (the "CRA") or the Canada Border Services Agency (the "CBSA") – taxpayers and importers generally have two routes to a remedy, either through a statutory appeal or a judicial review. A statutory appeal allows a court to review and potentially overturn the decision based on