Smoum v. Canada (Attorney General)

Decided: 2026-10-16. Docket: T-317-26. Citation: 2026 CanLII 108991 (FC). Administrative law — Judicial review — CRA decision letters — Application challenges “decision letter” confirming denial of eligibility and requiring repayment — Debate whether “decision letter” is a reviewable decision or a “courtesy letter” — Respondent may advance reviewability on motion to strike or at hearing on merits — Motion for extension dismissed as unnecessary | Procedure — Time limits — Federal Courts Act, para. 18.1(2) — Whether application for judicial review was filed within 30 days after the decision was first communicated — Application specifically targets the “decision letter” — Filing found “in a timely manner” — No extension of time necessary — Motion dismissed as unnecessary | Administrative law