CRA judicial review: 30 days to the Federal Court, discretion only

Which CRA decisions go to the Federal Court, and which go to the Tax Court?

Judicial review is for a CRA decision where you believe the CRA didn't properly exercise its discretion canada.ca. An assessment is a different animal: your client objects, then appeals to the Tax Court, which has exclusive original jurisdiction over Income Tax Act and Part IX Excise Tax Act appeals laws-lois.justice.gc.ca. Where a statute gives an appeal to the Tax Court, s.18.5 of the Federal Courts Act takes that decision out of judicial review to the extent it can be appealed laws-lois.justice.gc.ca.

Subsection 165(1.2) is the list to remember: no objection lies to an assessment made under 118.1(11), 152(4.2), 169(3) or 220(3.1) laws-lois.justice.gc.ca. Relief under 220(3.1) and 220(3.2) both use the word "may", which is what makes them discretionary laws-lois.justice.gc.ca. So do the late refund power in 152(4.2) laws-lois.justice.gc.ca, the TFSA waiver for a reasonable error laws-lois.justice.gc.ca and the RRSP waiver laws-lois.justice.gc.ca. The objection and appeal deadlines are on the notice of objection deadline and Tax Court appeal deadline pages laws-lois.justice.gc.ca.

How do you count the 30 days?

Section 18.1(2) of the Federal Courts Act requires the application within 30 days after the decision was first communicated to your client, and only a Federal Court judge can allow more time, before or after the 30 days end laws-lois.justice.gc.ca. The CRA words it as 30 calendar days from the date your client received the decision canada.ca. To be safe, count from the earliest date the decision reached your client or you, whether by mail or online.

Worked example. Your client's second review decision refusing interest relief arrives on Monday, October 19, 2026. Day 1 is October 20.

The notice of application has to be filed by Wednesday, November 18, 2026. If it issues that day, your client's supporting affidavits are due 30 days after issuance under rule 306, which is Friday, December 18, 2026 fct-cf.ca. The Federal Court publishes a deadlines calculator, but check its answer against the count above.

If you miss it, bring a motion for an extension of time; the Federal Court's guide lists a $20 fee for it where one applies fct-cf.ca. The CRA's own circular confirms the court can extend the 30 days canada.ca. Treat that as a rescue, not a plan.

Why the second administrative review usually comes first

As a general rule, the CRA says to ask for a second administrative review before applying to the Federal Court canada.ca. Officials who handled the first review don't do the second, and the CRA calls it a new review and a new decision canada.ca. The CRA doesn't state a deadline for asking. The circular adds that your client should wait until that review is finished before filing canada.ca.

That new decision restarts the practical clock: the 30 days then run from the date your client receives the second decision canada.ca. Request it by writing to the address on the first decision letter, through your client's CRA account, or by letter to the intake centre for their province or territory, explaining why you disagree and adding new documents canada.ca.

Use the second review to build the file the court will see. Under rule 317 any party can ask the CRA for the material in its possession that is relevant to the application, and the CRA has 20 days to send a certified copy under rule 318 fct-cf.ca. If a medical letter, bank statements or a timeline never reached the CRA, put them in the second review request, because the review asks whether the CRA's decision was reasonable on what it had.

What does the Federal Court look at, and what can it order?

The default standard is reasonableness. The Supreme Court's summary of Vavilov describes a reasonable decision as one built on a logical chain of reasoning that makes sense in light of the law and the facts scc-csc.ca. A court that finds a decision unreasonable should normally send it back to the decision maker. The statutory grounds in s.18.1(4) are broader than "unreasonable" alone laws-lois.justice.gc.ca:

On the remedy, the CRA is blunt: the court cannot change the CRA's decision, and if discretion was not properly exercised it can refer the decision back for reconsideration by a different delegated official canada.ca. The statute lets the court set the decision aside and send it back with the directions it considers appropriate laws-lois.justice.gc.ca. The circular says the Federal Court cannot substitute its decision for the Minister's canada.ca. A win buys your client a fresh decision, not the relief itself.

What are the court steps and fees after filing?

The application starts with Form 301, the notice of application, filed with the Federal Court registry and limited to one decision fct-cf.ca. The form is on the court's forms page fct-cf.ca, and the fee is $50 fct-cf.ca.

The deadlines come from the Federal Court's procedural chart fct-cf.ca and its practice guide, which also says the Registry serves the Attorney General of Canada if you give it two extra copies fct-cf.ca. Under rule 6(3), days in the seasonal recess (December 21 to January 7) aren't counted in the time for filing or serving a document unless the court directs otherwise laws-lois.justice.gc.ca. Don't lean on that for the 30 days, which come from the Act, not the Rules.

When is judicial review the wrong tool?

When the real complaint is the amount of tax. The Federal Court's power to grant certiorari, mandamus and declarations against a federal board can only be used through an application under s.18.1 laws-lois.justice.gc.ca, and s.18.5 shuts that door wherever the Tax Court appeal is open laws-lois.justice.gc.ca. Framing an assessment dispute as unfair CRA conduct doesn't move it to the Federal Court. Object on time instead.

Watch the split files. A reassessment that adds tax and a penalty, followed by a refused relief request, gives your client two tracks: the tax goes through objection and the Tax Court, the relief refusal goes to the Federal Court. Each has its own clock. For the relief request itself, see taxpayer relief with RC4288; for a refused late election, start from the CRA's late election page canada.ca.