3. Apply for judicial review

If the (CRA) does not change their decision after the second review, you can apply for judicial review.

Applying for judicial review means that you ask the Federal Court to decide if the CRA's decision was reasonable. A decision is reasonable if it makes sense based on the law and the information they had. The Federal Court may also look at whether the process was fair.

The judge could decide that the CRA was not reasonable. But they very rarely change the CRA's decision. They only make the CRA look at your case again.

Judicial reviews are complicated. It's a good idea to get legal advice. You can contact your local community legal clinic or hire a lawyer.

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