- If the Minister has not notified you of a decision, you may appeal to the Tax Court of Canada once 90 days have passed since your notice of objection was served, and you need not wait for CRA Appeals.
- For GST/HST objections, the CRA states the wait is 180 days rather than 90.
- The usual route is different: you appeal within 90 days of the notice confirming the assessment or reassessing, and the Court must receive it within that time.
You filed a notice of objection, and then nothing. Weeks or months pass, and you have no decision. It is natural to wonder whether you are stuck waiting indefinitely or whether you can take the dispute to court yourself.
This article explains the two routes into the Tax Court of Canada: the usual one after CRA decides, and the shortcut that applies when CRA has not decided. It also covers the limits on appealing and the choice between the informal and general procedures. It is general information, not advice on your file.
This article covers Canadian federal tax law, which applies in every province.
What CRA is supposed to do with your objection
When the Minister receives a notice of objection, the Minister must, with all due dispatch, reconsider the assessment. The Minister then vacates, confirms or varies it, or reassesses, and notifies you in writing.
A notice of objection must be in writing and set out the reasons and all relevant facts. If your objection was filed late, a different process applies, and you first apply to the Minister (Chief of Appeals) under s. 166.1, within one year after the objection deadline.
The usual route: appeal after CRA decides
Once the Minister has confirmed the assessment or reassessed, you may appeal to the Tax Court of Canada to have the assessment vacated or varied.
The deadline is 90 days from the day the notice of confirmation or reassessment was sent to you. The CRA says the Court must receive your notice of appeal within 90 days of the date on that notice, and lists delivery, mail, fax and the Court's electronic filing as ways to file.
The shortcut: appealing when CRA has not decided
If the Minister has not notified you of a decision, you may appeal once 90 days have elapsed after service of your notice of objection. You do not have to wait for CRA Appeals to decide.
For GST/HST objections, the CRA states the wait is 180 days instead.
| Situation | When you can appeal |
|---|---|
| CRA has confirmed or reassessed | Within 90 days of the date on that notice |
| Income tax objection, no decision | Once 90 days have elapsed after service of the objection |
| GST/HST objection, no decision | After the 180-day wait the CRA states |
Whether to use the shortcut is a judgment call. Appealing early moves the dispute into court, while waiting may let CRA Appeals resolve it. A lawyer or accountant can help you weigh that for your situation.
Limits on what you can appeal
- You cannot appeal an issue on which you waived in writing the right to object or appeal.
- A large corporation's appeal is limited to issues properly raised in its notice of objection.
- Where the Minister assesses to reflect certain matters already determined, the objection must be made within 90 days, and the objection and appeal are limited to reasons that cannot reasonably be regarded as already dealt with.
- Ecological gift valuation appeals have their own 90-day clock, running from the certificate issued by the Minister of the Environment.
If you miss the appeal deadline, you may apply to the Tax Court for an extension, but the application must be made within one year after the 90-day period expires and you must meet several conditions.
Informal or general procedure, and what happens next
The informal procedure applies where you elect it and the amounts in issue total $25,000 or less, or the loss in issue is $50,000 or less. It also applies where the only subject-matter is interest assessed under the Income Tax Act. You may appear in person or be represented by counsel or an agent, and the Court is not bound by technical rules of evidence. An informal judgment is not treated as a precedent.
If the amounts exceed those limits, the Court orders the general procedure, unless you elect to limit the appeal to those amounts. In the general procedure, an individual may appear in person or be represented by counsel.
In the general procedure, the Crown must file its reply within 60 days after service of your notice of appeal. In the informal procedure, the Minister likewise files a reply within sixty days after the notice of appeal is transmitted. Facts in your notice of appeal that the reply does not deny are deemed admitted in the general procedure, so the reply deserves a careful read.
What to do next
- Find the date your notice of objection was served and count the days from there.
- Check whether it is an income tax or GST/HST objection, since the waiting periods differ.
- Check whether you ever waived objection or appeal rights in writing.
- If CRA has issued a confirmation or reassessment, note the date on it and the 90-day deadline.
- Add up the amounts or loss in issue to see whether the informal procedure is available.
- Speak with a lawyer or accountant before filing, because the choice of procedure and timing can affect your options.
Frequently asked questions
Can I go to Tax Court if CRA has not responded to my objection?
Yes, in many cases. If the Minister has not notified you of a decision, you may appeal once 90 days have elapsed after service of your notice of objection. You need not wait for CRA Appeals to decide.
Is the wait different for GST/HST?
Yes. For GST/HST objections, the CRA states the wait is 180 days rather than 90.
What is the deadline if CRA does issue a decision?
You have 90 days from the day the notice confirming the assessment or reassessing was sent to you. The CRA says the Court must receive your notice of appeal within 90 days of the date on that notice.
Do I need a lawyer to appeal?
Under the informal procedure you may appear in person or be represented by counsel or an agent. In the general procedure an individual may appear in person or be represented by counsel. Getting advice first is still sensible, especially on timing and which procedure to use.
Sources
- Income Tax Act s. 169 — Justice Laws (federal)
- CRA RC4443 Appealing income tax assessments to the Tax Court of Canada — canada.ca
- CRA File an appeal to the Court - Income tax or GST/HST — canada.ca
- Income Tax Act s. 167 — Justice Laws (federal)
- Income Tax Act s. 166.1 — Justice Laws (federal)
- Income Tax Act s. 165 — Justice Laws (federal)
- Tax Court of Canada Act s. 18 — Justice Laws (federal)
- Tax Court of Canada Act ss. 18.12-18.13 — Justice Laws (federal)
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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