What Is the Deadline to File a Notice of Appeal With the Tax Court of Canada After a CRA Confirmation?
This answer covers Canadian federal tax law, which applies in every province.
You have 90 days to appeal to the Tax Court of Canada after the CRA confirms or reassesses your objection. The clock runs from the day the notice was sent to you, and the Court must receive your notice of appeal within that time. Mailing it on day 90 is not enough, because it must be received by then. You can deliver, mail, fax or file it electronically with the Court.
There are exceptions. If the CRA has not told you its decision, you can appeal once 90 days have passed since your notice of objection was served, and for GST/HST objections the wait is 180 days. Ecological gift valuation appeals have their own 90 days, counted from the certificate. A late objection is handled differently, by applying first to the Minister.
If you miss the deadline, you can apply to the Tax Court for an extension, but only within one year after the 90 days end, and you must meet set conditions. Because the details depend on your facts, confirm your dates with a lawyer or accountant.
Key takeaways
- The Tax Court must receive your notice of appeal within 90 days of the date on the CRA's notice of confirmation or reassessment.
- If the CRA has not told you its decision, you can appeal after 90 days have passed since your notice of objection was served, or 180 days for GST/HST objections.
- If you miss the 90 days, you can apply to the Tax Court for an extension, but only within one year after the 90-day period ends.
- A late notice of objection is handled differently, because you first apply to the Minister rather than the Tax Court.