File an appeal to the Court - Income tax or GST/HST
- Appeals overview
- Time limit for filing an appeal
- How to file an appeal
- Filing fee
- Collection procedures
- Other court levels
1. Appeals overview
Before appealing to the Tax Court of Canada to resolve an income tax or GST dispute, you must first send a notice of objection to the Canada Revenue Agency (CRA). The review of your notice of objection by the CRA will result in a reassessment, a confirmation or a redetermination. If you still do not agree with the decision after you have received explanations about our decision on your objection, you can appeal to the Tax Court of Canada. The Tax Court of Canada is an independent court of law that regularly conducts hearings in major centres across Canada.
The Tax Court hears appeals under two distinct procedures: the Informal Procedure and the General Procedure. Please refer to Tax Court of Canada for information about regulations applicable to informal and general procedures.
2. Time limit for filing an appeal
You have 90 days from the date of the CRA's notice of confirmation, notice of reassessment or notice of redetermination to appeal to the Tax Court of Canada.
You may also appeal to the Tax Court of Canada if the CRA has not issued a decision within 90 days from the date you filed your income tax objection or within 180 days from the date you filed your GST/HST objection.
The Time Limits and Other Periods Act (COVID-19) has allowed for the temporary extension in some cases to the deadlines noted above. For more information on deadlines and any other information on the resumption of business at the Tax Court of Canada, please refer to the Tax Court of Canada website.
3. How to file an appeal
You can file your appeal by delivering or mailing your notice of appeal to a Tax Court of Canada office. You can also send your notice of appeal by fax or by using the Tax Court of Canada’s Electronic Filing, accessible through its website.
If you miss the deadline for filing an appeal, you may apply to the Tax Court of Canada for an extension of time to appeal. For Income Tax and GST/HST appeals, you have one year and 90 days to apply, from the date of confirmation, reassessment or redetermination.
To get an extension, you have to demonstrate that:
- Within the appeal period:
- You could not appeal or have someone else appeal for you; or
- You intended to appeal;
- It would be fair to grant your application;
- You applied as soon as you could; and
- You have reasonable grounds for appealing.
Limitations on your right to appeal
You cannot file an appeal regarding an issue for which you waived in writing the right to appeal or object to that issue to the Tax Court of Canada.
5. Filing fee
There is no filing fee for appeals instituted under the Informal Procedure; however, there is filing fee for appeals instituted under the General Procedure. The filing fee is based on the amount in dispute. Please refer to filing fees on the Tax Court of Canada website for information.
6. Collection procedures
For Income Tax appeals filed with the Tax Court of Canada, we will usually postpone collection action on amounts in dispute until the Court renders its decision on your appeal.
In some situations, we will not postpone collection action on the disputed amounts, such as for taxes employers had to withhold and remit, and GST/HST.
In all cases, interest will continue to accrue on any amount payable. You can pay all or part of the amount in order to avoid interest charges, and you will receive a refund with interest if your appeal is successful.
7. Other court levels
You can appeal a judgment of the Tax Court of Canada to the Federal Court of Appeal.
If you wish to appeal a decision from the Federal Court of Appeal to the Supreme Court of Canada, you must first request the Supreme Court’s permission by filing an application for leave to appeal.
Forms and publications
- P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act
- GST/HST memorandum 31.0
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