If you disagree with the Canada Revenue Agency’s (CRA) decision resulting from an audit or objection, you can appeal the assessment or determination to the Tax Court of Canada (TCC). Here’s a summarized and reorganized overview of the objection process:

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Filing a Notice of Appeal

• Deadline: File within 90 days from the date the CRA issued the reassessment or confirmation.

• Missed Deadline: You can apply for an extension within one year after the 90-day limit if:

  • You could not appeal within the original timeframe.

  • You intended to appeal.

  • It is fair to grant the extension.

  • You applied as soon as possible.

  • You have reasonable grounds for appealing.

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Tax Court of Canada Procedures

Informal Procedure:

• Eligibility:

  • Federal tax and penalties disputed are $25,000 or less per assessment.

  • Disputed loss amount is $50,000 or less per determination.

  • Interest on federal taxes and penalties is the only issue.

• Benefits: More expedient, flexible rules of evidence, no filing fee.

• Note: Judgments are not precedents for other cases.

General Procedure:

• Eligibility: Used if you don't qualify for the Informal Procedure, regardless of the disputed amount.

• Requirements:

  • Filing fee with the Notice of Appeal.

  • Litigation steps include:

    • List and Book of Documents: Evidence both parties will rely on.

    • Examinations for Discovery: Question CRA representatives about the disputed decisions.

    • Undertakings: Both parties provide additional information or documentation revealed during the examination stage.

• Benefits: Promotes settlement discussions as both sides understand each other's positions better.

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Federal Court of Appeal

• If the TCC decision is unfavorable, you have the right to appeal to the Federal Court of Appeal.

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Contact Us

For expert guidance on whether to pursue an appeal, contact a lawyer at Wealthbees today!