Law360 Canada ( January 25, 2023, 6:57 AM EST) -- Application for judicial review of a decision conveyed to the Applicant under the name of the Chief of Appeals of the Toronto North Tax Services Office. The Canada Revenue Agency’s (CRA) EFILE program allowed participants to file certain tax returns electronically. The CRA notified the Applicant that it was monitoring her account and asked that she provide copies of specific T183 forms. The CRA sent the Applicant an email requesting an explanation for errors it had identified. The CRA also sent the Applicant a second letter, which identified a new EFILE account number, V7197, and explained that the CRA had conditionally accepted the Applicant’s application to participate in the EFILE program, even though she had failed to provide an explanation for the errors identified in the T183 forms. The CRA later informed the Applicant that her EFILE privileges were suspended. The Applicant sought administrative review of the Suspension Letter. The CRA attempted to call the Applicant five times regarding her request for administrative review. Having received no response, the CRA completed the administrative review, and the Applicant was sent a letter conveying the Decision that gave rise to this application for judicial review....