How Long Does a Tax Court of Canada Appeal Take?

People often ask how long a Tax Court of Canada appeal will take from start to finish. The law sets deadlines for several steps, but it does not fix a single total timeline. How long your case takes depends on the procedure, the complexity of the issues and the Court's schedule.

This article walks through the steps in order and points out the time limits that are set out in the law, so you know what to expect and what to watch.

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

Before you reach the Tax Court

An appeal normally follows an objection. A notice of objection must be in writing and set out the reasons and all relevant facts. For individuals other than trusts, and for graduated rate estates, the deadline is the later of one year after the filing-due date or 90 days after the notice of assessment was sent; for others it is 90 days.

The Minister must reconsider the assessment with all due dispatch and then notify you in writing. If no decision comes, you may appeal once 90 days have passed after service of the notice of objection, and you need not wait for CRA Appeals to decide. For GST/HST objections, the wait is 180 days.

The 90-day filing deadline

You have 90 days from the day the notice confirming or reassessing was sent to you. CRA says the Court must receive the notice of appeal within that period, and you can deliver, mail, fax or file electronically.

If you miss the deadline, you may apply to the Tax Court for an order extending the time to appeal. The application must be made within one year after the 90-day period expires. You must show, among other things, that you were unable to act or had a bona fide intention to appeal, and that there are reasonable grounds for the appeal. Do not count on getting an extension.

Informal procedure timeline

• You file a notice of appeal setting out reasons and facts in general terms.
• The Minister files a reply within sixty days after the notice of appeal is transmitted.
• The Court fixes the hearing date.
• Judgment must be rendered not later than ninety days after the hearing concludes, except in exceptional circumstances.

The Court gives reasons, but written reasons are required only where the Court considers it advisable.

General procedure timeline

The Court may extend or shorten any time in the Rules on just terms. Facts in your notice of appeal that the Crown does not deny in its reply are deemed admitted. A person examined for discovery must notify the other parties if an earlier answer was wrong or incomplete, and a party may read the adverse party's discovery evidence into its own case at the hearing.

How long this route takes overall depends on your situation, so it is worth confirming realistic timing with a lawyer or accountant.

After judgment and what to do next

An appeal to the Federal Court of Appeal must be filed within 30 days after the judgment, not counting days in July and August, and interlocutory judgments have a 10-day limit. Informal procedure judgments can be appealed only on limited grounds, such as lack of jurisdiction, breach of procedural fairness or an error of law.

• Write down the date on your notice of confirmation or reassessment and count 90 days.
• Choose the procedure that fits the amounts in issue.
• Keep a calendar of reply, answer and document deadlines.
• Gather your records early so discovery does not slow you down.
• Talk to a lawyer or accountant about realistic timing for your case.

Frequently asked questions