Words and Phrases - "decision"

The taxpayer’s counsel filed a no-name application under the CRA’s voluntary disclosure program (VDP), which CRA subsequently rejected on the basis (disputed by the taxpayer) that an audit of the taxpayer (which initially had been respecting his 2005 to 2014 taxation years) was still ongoing. Second-level VDP review was still pending on the date of the motion. On August 20, 2018, CRA then informed the taxpayer that he had been selected for a second audit respecting his 2007 to 2016 taxation years, and in a letter dated December 17, 2018 detailing the proposed reassessment, granted him 30 days to provide additional information and representations. The taxpayer alleged that the proposed reassessments were based in part on information provided by him under his voluntary disclosure. The taxpayer applied for judicial review of the December 17, 2018 “decision,” with a view to quashing it and enjoining the Minister implement proposed reassessments for those years.

Before going on to dismiss the application, Annis J stated (at paras. 23-24):

…I am not in a position to conclude that the letter of December 17, 2018 was representative of a decision within the meaning of the FCA when it indicated on the face of its wording that it would consider the Applicant’s further submissions and provided time to the Applicant to do so. Moreover, it has still not reassessed … Mr. Prince.

In the alternative, … if the letter of December 17, 2018 was, in effect, a decision that the CRA was reassessing the Applicant, then the Federal Court would be denied jurisdiction by the effect of section 18.5 of the FCA due to the availability of an appeal of the decision. … Either way, I do not have jurisdiction.

He went on to find that even if there were a “decision” for him to review, he would not have exercised his discretion in favour of the taxpayer given that there would be not prejudice to the taxpayer in being reassessed before the completion of the VDP process.