Prince – Federal Court finds that a 30-day letter is not a judicially-reviewable “decision”

Annis J found that a CRA “fairness” letter to the taxpayer setting out proposed reassessments for his 2007 to 2016 taxation years and giving him 30 days to provide additional information and representations was not a “decision” that he had the jurisdiction to review under the Federal Courts Act.

In addition, even if he had such jurisdiction, he would not have exercised it in the taxpayer’s favour. Much of the taxpayer’s complaint was that the taxpayer at the same time was advancing his position that CRA should accept a “voluntary” disclosure made by him as being within the ambit of the CRA VDP program. Annis J found that there was nothing in this that was prejudicial given that “even if the VDP application was granted after the assessment was made, the CRA would issue a new reassessment taking into account its decision.”

Neal Armstrong. Summaries of Prince v. MNR, 2019 FC 348 under Federal Courts Act, s. 18.1(3) and ITA s. 220(3.1).