Beggs – Tax Court of Canada states that the Federal Court is the appropriate forum where CRA refuses to grant a Reg. 105 waiver

Favreau J found that a refusal of CRA to issue a Reg. 105 waiver was not an “assessment” that could be objected to, or appealed to the Tax Court, and stated that “the Appellants will always have the opportunity to turn themselves to the Federal Court of Canada in order to force the Minister to change its decision as stated by Justice Bowie in Kravetsky.”

Neal Armstrong. Summary of Beggs v. The Queen, 2016 TCC 11 under s. 169(1).