Sterritt – Tax Court of Canada states that the Ontario Superior Court of Justice or the Federal Court, not it, had the jurisdiction to order a refund

Russell J stated that he lacked jurisdiction to order CRA to pay a refund to the taxpayer:

[S]eeking that the Minister be ordered to issue the refund is not an aspect of deciding if an assessment or reassessment or a notice of loss determination is right or wrong. Thus it is not within the jurisdiction of this Court. It likely is within the jurisdiction of Ontario’s Superior Court of Justice as the Appellant resides in Ontario and as well within the jurisdiction of the Federal Court.

Neal Armstrong. Summary of Sterritt v. The Queen, 2018 TCC 117 under s. 171(1).