TeleTech decision issued - Judicial review of CRA decision must be sought within 30 days

Tax Controversy & Dispute Resolution ()

On May 29, 2013, the Federal Court of Canada (FCC) released its decision in TeleTech Canada Inc. vs. the Minister of National Revenue (the Minister). The case relates to TeleTech Canada Inc.’s (TeleTech Canada’s) request for judicial review of the Canada Revenue Agency’s (CRA’s) decision to refuse to provide double tax relief in response to its request for competent authority (CA) assistance under the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital (the Treaty). In particular, TeleTech Canada sought an order of mandamus compelling the CRA to accept its application and submit the matter to binding arbitration pursuant to the Treaty.

The FCC dismissed the application, essentially holding that TeleTech Canada’s application for judicial review was statute-barred as it was not brought within 30 days of the CRA’s decision. In any case, it could not have compelled the Minister to accept the CA request because the Minister’s power in this regard was discretionary.