Missed the 90-Day Tax Court Appeal Deadline in Canada?

You objected to a CRA assessment, the CRA answered, and the 90-day window to go to the Tax Court of Canada has now passed. That is stressful, but it may not be the end of the road.

The Income Tax Act allows you to ask the Court for more time. The rules are strict, and the steps differ from those for a late notice of objection, so it helps to know which stage you are at.

This article is general information, not legal advice.

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

How the 90 days are counted

After you serve a notice of objection, you may appeal to the Tax Court of Canada once the Minister has confirmed the assessment or reassessed. The deadline is 90 days from the day the notice was sent to you saying the Minister confirmed the assessment or reassessed.

The CRA says the Court must receive your notice of appeal within 90 days of the date on that notice. Mailing it near the end of the period is therefore risky. The CRA lists the ways to file as delivery, mail, fax or the Court's electronic filing.

Do you actually need an extension?

Not always. If the Minister has not notified you of a decision, you may appeal once 90 days have passed after service of your notice of objection, and you do not have to wait for CRA Appeals to decide. For GST/HST objections, the CRA states the wait is 180 days.

A different timing rule applies to ecological gifts, where the appeal must be made within 90 days after the Minister of the Environment issues the certificate. Also, you cannot appeal an issue on which you waived in writing the right to object or appeal.

Applying to the Tax Court for more time

If you missed the deadline, you may apply to the Tax Court for an order extending the time to appeal, and the Court may impose terms it considers just. The application sets out the reasons for the delay.

• File the application with three copies of the application and three copies of the notice of appeal.
• Expect the Tax Court to send a copy of the application to the office of the Deputy Attorney General of Canada.
• Apply within one year after the 90-day appeal period expires, which the CRA describes as one year and 90 days from the confirmation or reassessment.

No extension order can be made if the application comes after that one-year period. Treat it as a firm limit.

The four things you must show

To obtain an extension, you must satisfy each of these conditions.

Whether your reasons meet these tests depends on your facts, so a lawyer or accountant can help you judge them.

Late objection versus late appeal, and next steps

A late notice of objection is handled differently. You first apply to the Minister (Chief of Appeals) under s. 166.1, within one year after the objection deadline. You must show inability to act or a bona fide intention to object, that it is just and equitable, and that you applied as soon as circumstances permitted.

• Find the date on your notice of confirmation or reassessment and work out when the 90 days ended.
• Confirm whether you are late on the objection or on the appeal.
• Note the one-year limit that applies to your situation.
• Gather proof of why you could not act, or of your intention to appeal.
• Prepare the reasons for delay and the grounds for your appeal.
• Speak to a lawyer or accountant promptly, since delay counts against you.

Frequently asked questions