Appealing Income Tax Act Assessments and Notices in respect of Registered Charities to the Tax Court of Canada

If you do not agree with our decision on your objection concerning a notice of suspension, an assessment of taxes or an assessment of penalties, issued under Part V of the Income Tax Act, you can appeal to the Tax Court of Canada. Your appeal has to be received by the Court no later than 90 days from the mailing date of our Notice of Confirmation or Notice of (Re)Assessment.

The Tax Court of Canada hears appeals under two distinct procedures: the Informal Procedure and the General Procedure. If you do not choose the Informal Procedure, the Court will hear your appeal under the General Procedure. The following information will help you make the appropriate choice.

Informal Procedure

Eligibility

  • You qualify to use the Informal Procedure if:
    • The disputed amount of taxes and/or penalties is not more than $12,000 per assessment.
    • Interest on taxes and penalties is the only matter in dispute.
    • The validity of a suspension referred to in subsection 188.2(2) of the Income Tax Act is the only matter in dispute.

Representation

  • A party may represent itself, or have a lawyer or another individual represent it.

Costs

  • There is no filing fee for appeals instituted under the Informal Procedure.
  • The Court may order the Minister to pay for certain costs you incurred if you are more than 50% successful in your appeal. You will not have to pay any of the Minister's costs, unless the Court finds that you have unduly delayed the prompt and effective resolution of the appeal.

Process

  • Your Notice of Appeal has to be in writing and include the relevant facts and your reasons for appealing. Please include your mailing address, telephone number and the date of our confirmation or reassessment notice. You can file your appeal by delivering or mailing your appeal notice to the Registry of a Tax Court of Canada office. You can also send your Notice of Appeal by fax or by electronic mail. If you send it in either of these ways, you will not be required to send paper copies unless requested.
  • You have to clearly indicate on your Notice of Appeal that you are choosing the Informal Procedure.

General Procedure

Eligibility

  • Unless you qualify for and choose the Informal Procedure, the Court will hear your appeal under the General Procedure, regardless of the disputed amount.

Representation

  • A party may represent itself or have a lawyer represent it. A lawyer has to represent a corporation, except in special circumstances when the Court may allow one of the corporation's officers to represent it.

Costs

  • You must pay the filing fee indicated below within five days after receipt of the documents by the Registry. Please make your cheque payable to the Receiver General for Canada.
Filing fee Total tax and penalty in dispute
$250 Up to $49,999
$400 $50,000 to $149,999
$550 $150,000 or more
  • The Court can order the unsuccessful party to pay some of the other party's legal costs.

Process

  • You have to submit your Notice of Appeal in the form set out in the rules of the Court.
  • You can get details on how to prepare your Notice of Appeal by contacting a Tax Court of Canada office.

For more information, refer to the Tax Court of Canada website

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