STATUTORY APPEAL OR JUDICIAL REVIEW?
THE DIFFERENCES & WHY THE FORMER MIGHT BE BETTER!
A recent decision by the Federal Court of Appeal (the “FCA”) has put into focus the distinction between a statutory right of appeal - which might be constrained in scope in some instances - and a judicial review application, which may offer an alternative avenue to deal with those constraints.
Of particular interest is the FCA’s discussion in Best Buy Canada Ltd. v. Canada (Border Services Agency) on why, overall, choosing to proceed solely with a statutory right of appeal might be more beneficial to taxpayers and importers.
Tagged in:
Canada Revenue Agency
Canadian International Trade Tribunal
Judicial Review
Statutory Appeal
Taxpayer/Importer
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