Assessing the Impact of Vavilov on Judicial Review of Tax Matters

(2021) 52:4 Advocates Quarterly 294

23 Pages Posted: 25 Jan 2023

Date Written: May 12, 2022

Abstract

This paper offers a summary of several judicial reviews of tax matters that have come before the Federal Court of Canada since the Supreme Court of Canada's landmark administrative law decision in Vavilov. This paper sits at the intersection of administrative law and tax law. The paper submits that while Vavilov has so far not significantly changed the hesitation of judges to closely scrutinize the administrative decisions of the Canada Revenue Agency, there are considerable grounds to argue that discretionary decisions made pursuant to s. 220(3.1) of the Income Tax Act constitute “general questions of law of central importance to the legal system” and ought to attract the standard of correctness, rather than reasonableness.

Note: "Reproduced from Thomas Falcone 'Assessing the Impact of Vavilov on Judicial Review of Tax Matters' (2021) 52:4 The Advocates' Quarterly 294, by permission of Thomson Reuters Canada Limited."

Keywords: tax law, administrative law, judicial review, Vavilov

Suggested Citation

Falcone, Thomas, Assessing the Impact of Vavilov on Judicial Review of Tax Matters (May 12, 2022). (2021) 52:4 Advocates Quarterly 294, Available at SSRN: https://ssrn.com/abstract=4108238 or http://dx.doi.org/10.2139/ssrn.4108238

Thomas Falcone (Contact Author)

Wiebe Wittman Robertson LLP ( email )

#1100 - 1111 West Hastings Street
Vancouver, BC V6# 2J3
Canada

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