Can I Appeal to the Tax Court of Canada if the CRA Is Taking Too Long on My Objection?
This answer covers Canadian federal tax law, which applies in every province.
Yes. For income tax, you may appeal to the Tax Court of Canada once 90 days have passed since your notice of objection was served and the Minister has not vacated, confirmed or reassessed. You do not have to wait for a decision.
The Minister must reconsider the assessment and notify you in writing, but CRA processing times vary with complexity. For objections resolved in August 2026, the average was 145 days for low complexity and 403 days for medium complexity. High complexity files averaged over 690 days.
GST/HST is different: the appeal is allowed once the Minister has confirmed or reassessed, or 180 days after the objection was filed with no decision. For GST/HST, the appeal cannot be instituted after 90 days from the day the Minister sends the notice of confirmation or reassessment. For income tax, the Minister generally cannot take collection action on the disputed amount until 90 days after the decision is sent, though amounts you must withhold and remit are not covered. CRA says it can keep collecting GST/HST amounts you owe while the objection is pending, unlike income tax, and interest still applies. Whether skipping ahead suits you is worth confirming with a lawyer or accountant.
Key takeaways
- For income tax, you can appeal to the Tax Court once 90 days have passed since the notice of objection was served with no decision.
- For GST/HST, the wait is 180 days after the objection was filed, not 90.
- If the CRA does decide, the Tax Court appeal cannot be instituted after 90 days from the day the notice of confirmation or reassessment was sent.
- CRA averages for August 2026 ran from 145 days for low complexity income tax objections to over 690 days for high complexity ones, so check the CRA's current figures.