Is there an alternative to Tax Court for resolving a CRA dispute?

Yes. CRA offers a facilitated dispute resolution process within the Appeals Branch that provides a more structured dialogue between the taxpayer and the Appeals Officer, sometimes involving a team leader or mediator. This is not a formal mediation program with a neutral mediator, but it does provide a forum to discuss the issues face-to-face and attempt a negotiated resolution before litigation.

In practice, most tax disputes are resolved at the objection stage through discussion and the exchange of additional information. The Appeals Officer has authority to confirm, vary, or vacate an assessment without requiring Tax Court involvement, which makes the objection stage itself a form of informal dispute resolution.

There is also the Competent Authority process for cross-border disputes under Canada's tax treaties, which allows for bilateral negotiations between Canada and another country's tax authority to eliminate double taxation. For domestic disputes, there is no independent mediation service — the path from objection to Tax Court is the formal route if CRA Appeals cannot resolve the matter.

Resolving matters at the objection stage is almost always faster and less expensive than Tax Court. Being well-prepared and responsive at that stage, and being willing to provide additional information or argument, maximizes the chance of settlement without litigation.