Matters of law and issues regarding mistreatment of evidence fell within jurisdiction of Tax Court

Tax - Goods and services tax - Administration and enforcement

Audit was conducted on applicant and letter was sent advising him of proposed GST/HST adjustment of over $650,000 plus penalties. Applicant filed formal service complaints regarding misconduct against Canada Revenue Agency (CRA) officers M and O and wrote to Assistant Director of GST/HST Audit Division requesting investigation and suspension of M and O from further involvement in audit. Assistant Director rendered decision which stated that she was satisfied that CRA’s policies and procedures were being adhered to. Applicant applied for judicial review. Minister of National Revenue brought motion to strike application for judicial review. Motion granted. Pursuant to s. 12(1) of Tax Court of Canada Act (TCCA) Tax Court has exclusive jurisdiction to hear references and appeal on matters arising under Income Tax Act and Excise Tax Act (ETA). Federal Court has jurisdiction under s. 18(1) of Federal Courts Act (FCA) to review decisions made by federal boards, commissions or other tribunals. As corollary to s. 12(1) of TCCA, s. 18.5 of FCA carves out Federal Court’s jurisdiction over matters that could be appealed to Tax Court of Canada. Administrative law matters could be judicially reviewed by Federal Court but matters of tax assessment must be left to Tax Court. When reading notice of application it was clear that applicant was seeking to control tax assessment process. Matters of law and issues regarding mistreatment of evidence fell within jurisdiction of Tax Court. CRA had not made any final decision in matter and administrative process must be complete before applicant could seek relief from court. Application for judicial review was premature as there were other adequate remedies available to applicant. Writ of prohibition and writ of mandamus were not available to applicant.

Ghazi v. Canada (National Revenue) (2019), 2019 CarswellNat 3067, 2019 CarswellNat 3876, 2019 FC 860, 2019 CF 860, Jocelyne Gagné A.C.J. (F.C.).

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