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 canada.ca/taxpayer-rights.
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
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.
You qualify to use the informal procedure if:
- the disputed amount of federal tax and penalties is not more than $25,000 per assessment;
- the disputed loss is not more than $50,000 per determination; or
- interest on federal tax and on federal penalties is the only matter in dispute.
You may represent yourself, or have a lawyer or another individual represent you.
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.
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.
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 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
Canadian Occidental Tower
635 Eighth Avenue S.W.
PO Box 14
Calgary AB T2P 3M3
Sir Louis Henry Davies Law Courts
42 Water Street
PO Box 2000
Charlottetown PEI C1A 8B9
10060 Jasper Avenue
Tower 1, Suite 530
PO Box 51
Edmonton AB T5J 3R8
82 Westmorland Street
Fredericton NB E3B 3L3
1801 Hollis Street
17th Floor, Suite 1720
Halifax NS B3J 3N4
50A Jackson Street
Hamilton ON L8P 1L4
Nunavut Court of Justice
Justice Centre (Building #510)
PO Box 297
Iqaluit NU X0A 0H0
30 McGill Street
Montréal QC H2Y 3Z7
150 René-Lévesque Boulevard East
Québec QC G1R 2B2
The Court House
2425 Victoria Avenue
Regina SK S4P 3V7
The Court House
520 Spadina Crescent East
Saskatoon SK S7K 3G7
354 Water Street
St. John’s NL A1C 1C4
180 Queen Street West
Toronto ON M5V 3L6
701 West Georgia Street
PO Box 10065
Vancouver BC V7Y 1B6
Andrew A. Phillipsen Law Center
2134 Second Avenue
PO Box 2703
Whitehorse YT Y1A 2C6
363 Broadway Street
Winnipeg MB R3C 3N9
The Court House
4905 49th Street
PO Box 1320
Yellowknife NT Z1A 2L9
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