Plain meaning
The area of law governing decisions and actions by public officials, agencies, boards, and tribunals.
Key points
- Administrative Law helps explain how legal authority is created, interpreted, challenged, or applied.
- Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
- The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
- For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.
Why it comes up
Administrative-law principles affect CRA discretion, judicial review, procedural fairness, and some benefit or relief decisions. It can affect how tax rules are enacted, interpreted, enforced, challenged, or reported to the public.