Appealing to Tax Court When the CRA Is Slow on Your Objection in Canada

You filed a notice of objection and months have passed. No decision, perhaps only a case number. Waiting without news is stressful, especially when interest is running.

The law does not make you wait forever. It sets a point at which you may take the dispute to the Tax Court of Canada even though the CRA has not answered. This article explains when that point arrives, how it differs for GST/HST, and what to weigh first.

This article covers Canadian federal tax law, which applies in every province.

How long objections normally take

CRA processing times vary by complexity. For income tax objections resolved in August 2026, the average was 145 days for low complexity matters (credits, deductions, Canada child benefit) and 403 days for medium complexity (business expenses, partnerships, T2 issues). High complexity matters (large corporations, transfer pricing, GAAR) took over 690 days.

For GST/HST objections, August 2026 resolutions averaged 148 days for low complexity and 388 days for medium complexity, such as new housing rebates and input tax credits. High complexity is over 500 days.

These are monthly averages and change, so check the CRA's current figures. The CRA's count covers time the objection is within government control and excludes time you take to provide more information.

The 90-day rule for income tax

A taxpayer who has served a notice of objection may appeal to the Tax Court of Canada once the Minister has confirmed or reassessed, or once 90 days have passed since the notice of objection was served with no decision vacating, confirming or reassessing.

So the 90-day wait is a right to move forward, not a requirement to do so. You can keep waiting for the CRA's decision. If the CRA later confirms or reassesses, an appeal cannot be started more than 90 days after that notice was sent. How these two paths interact if you file early is a point to confirm with a lawyer.

GST/HST works differently

Under the Excise Tax Act, a GST/HST appeal is allowed once the Minister has confirmed or reassessed, or 180 days after the objection was filed with no decision. The appeal cannot be started more than 90 days after the day the Minister sends the notice of confirmation or reassessment.

Revenu Québec generally administers GST/HST in Quebec, while the CRA administers it for selected listed financial institutions there.

Things to weigh before you file early

• Collection: after a notice of objection is served, the Minister cannot take collection action on the disputed income tax until 90 days after notice of the decision is sent. Once you appeal to the Tax Court, collection is barred until the Court's decision is mailed or you discontinue. There are exceptions, such as amounts that must be withheld and remitted.
• GST/HST collection: CRA says it can keep collecting amounts you owe while a GST/HST objection is pending, and interest still applies.
• Interest: interest keeps accruing on disputed income tax, and paying all or part of the amount stops further interest on what you paid.
• Refund of payments: if you paid the disputed amount and have no decision within 120 days of filing, you can request a refund of it. For large corporations and charitable donation shelter cases it is limited to half.
• Procedure and cost: the Tax Court has Informal and General procedures. Informal appeals have no filing fee, and General Procedure fees depend on the amount in dispute.

Also consider whether you gave all information to the CRA. If you withheld information during an audit and gave it only with your objection, the file may be sent back for a second review.

What to do next

• Find your case number and the date your objection was served or filed.
• Count 90 days for income tax or 180 days for GST/HST from that date.
• Check the CRA's current processing times for your complexity level.
• Review any amounts you paid and whether interest is still running.
• Ask a lawyer or accountant whether to wait for the CRA or appeal now.

Frequently asked questions