Appealing income tax assessments to the Tax Court of Canada


You are entitled to fair treatment in all your dealings with the Canada Revenue Agency (CRA). For further information, visit

For complete information on Tax Court of Canada appeals process, please visit the Tax Court of Canada website or call 1-800-927-5499.

If you do not agree with our decision on your objection, 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 date we sent you the 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

You qualify to use the informal procedure if:

You may represent yourself, or have a lawyer or another individual represent you.

Filing fee:
There is no filing fee for appeals instituted under the informal procedure.

The Court may determine the amount of the costs of all parties and 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.

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, the date of the notice of confirmation or notice of (re)assessment. You can file your appeal by delivering or mailing your notice of appeal to the Registry of a Tax Court of Canada office. You can also send your notice of appeal by fax or file it electronically. If you file it electronically, paper copies are not required unless requested. You can find a list of the Tax Court of Canada offices below.

You have to clearly indicate on your notice of appeal that you are choosing the informal procedure.

General procedure

Unless you qualify for and choose to follow the informal procedure, the Court will hear your appeal under the general procedure, regardless of the disputed amount.

Individuals can either represent themselves or have a lawyer represent them. A lawyer has to represent a corporation, except with leave of the Court and on any conditions that it may determine.

Filing fee:
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.

General procedure - Filing fee
Filing fee Total federal tax and penalty in dispute Loss contested
$250 up to $49,999 up to $99,999
$400 $50,000 to $149,999 $100,000 to $299,999
$550 $150,000 or more $300,000 or more

The Court can order either party to pay some of the other party’s legal costs.

You have to submit your notice of appeal in the form set out in the Tax Court of Canada rules (General procedure).
You can get details on how to prepare your notice of appeal by contacting a Tax Court of Canada office listed below.

Tax Court of Canada

Principal Office - Ottawa
200 Kent Street
Ottawa ON  K1A 0M1

Telephone: 613-992-0901
TDD: 613-943-0946
Fax: 613-957-9034

Canadian Occidental Tower
635 Eighth Avenue S.W.
3rd Floor
PO Box 14
Calgary AB  T2P 3M3

Telephone: 403-292-5556
TDD: 403-292-5879
Fax: 403-292-5329

Sir Louis Henry Davies Law Courts
42 Water Street
PO Box 2000
Charlottetown PEI  C1A 8B9

Telephone: 1-800-927-5499
TDD: 902-426-9776
Fax: 902-426-5514

Scotia Place
10060 Jasper Avenue
Tower 1, Suite 530
PO Box 51
Edmonton AB  T5J 3R8

Telephone: 780-495-2513
TDD: 780-495-2428
Fax: 780-495-4681

82 Westmorland Street
Suite 100
Fredericton NB  E3B 3L3

Telephone: 506-452-2424
TDD: 506-452-3036
Fax: 506-452-3584

1801 Hollis Street
17th Floor, Suite 1720
Halifax NS  B3J 3N4

Telephone: 902-426-5372
TDD: 902-426-9776
Fax: 902-426-5514

50A Jackson Street
West Hamilton
Hamilton ON  L8P 1L4

Telephone: 1-800-927-5499

Nunavut Court of Justice
Justice Centre (Building #510)
PO Box 297
Iqaluit NU  X0A 0H0

Telephone: 1-800-927-5499
TDD: 902-426-9776
Fax: 902-426-5514

30 McGill Street
Montréal QC  H2Y 3Z7

Telephone: 514-283-9912
Fax: 514-496-1996

150 René-Lévesque Boulevard East
Suite 150
Québec QC  G1R 2B2

Telephone: 418-648-7324
TDD: 418-648-4644
Fax: 418-648-4051

The Court House
2425 Victoria Avenue
Regina SK  S4P 3V7

Telephone: 1-800-927-5499

The Court House
520 Spadina Crescent East
Saskatoon SK  S7K 3G7

Telephone: 1-800-927-5499

St. John's
354 Water Street
Suite 209
St. John’s NL  A1C 1C4

Telephone: 1-800-927-5499

180 Queen Street West
Suite 200
Toronto ON  M5V 3L6

Telephone: 416-973-9181
Fax: 416-973-5944

Pacific Centre
701 West Georgia Street
PO Box 10065
Vancouver BC  V7Y 1B6

Telephone: 604-666-7987
Fax: 604-666-7967

Andrew A. Phillipsen Law Center
2134 Second Avenue
PO Box 2703
Whitehorse YT  Y1A 2C6

Telephone: 1-800-927-5499

363 Broadway Street
4th Floor
Winnipeg MB  R3C 3N9

Telephone: 204-983-1785
TDD: 204-984-4440
Fax: 204-983-7636

The Court House
4905 49th Street
PO Box 1320
Yellowknife NT  Z1A 2L9

Telephone: 1-800-927-5499

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