ARTICLE · 24 NOVEMBER 2025

CRA Directs Taxpayer To Wrong Court!

Millar Kreklewetz

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The question of jurisdiction (that is, which Court has the authority to hear a particular dispute) remains often confused in the administration of Canadian tax law.

CanadaTax

Robert Kreklewetz

The question of jurisdiction (that is, which Court has the authority to hear a particular dispute) remains often confused in the administration of Canadian tax law. While the Canada Revenue Agency ("CRA") routinely provides directions in its decision letters about where taxpayers can appeal, a recent Tax Court of Canada ("TCC") decision demonstrates that the CRA sometimes gets this wrong – with serious consequences for taxpayers!

More problematically, a similar scenario may now be unfolding with the Canada Border Services Agency's ("CBSA") appeal process for remission applications made in respect of Canada's recent retaliatory tariffs imposed on US goods.

Martinez Cedeno v. The King

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