Deadline to Appeal to the Tax Court of Canada After an Objection

You filed a notice of objection, waited, and now a letter has arrived from the CRA. It either confirms the original assessment or reassesses you, and you still disagree. The next step is usually an appeal to the Tax Court of Canada, and the clock is already running.

This article explains the standard 90-day deadline, how it is generally counted, the situations where a different timeline applies, and what options exist if the deadline has passed. It is general information, not advice on your file.

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

The basic rule: 90 days after the CRA's decision

Once you have served a notice of objection, you may appeal to the Tax Court of Canada to have the assessment vacated or varied after 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 appeal is a separate step from the objection. The objection goes to the CRA. When you receive the Minister's written decision on it, the Tax Court appeal is the next stage.

How the 90 days is counted

The CRA states that the Court must receive your notice of appeal within 90 days of the date on the notice of confirmation or the notice of (re)assessment. That wording matters: the date printed on the notice is the starting point, and what counts is when the Court receives your document, not when you sent it.

The CRA's guidance lists the ways to file: deliver it, mail it, fax it, or use the Court's electronic filing. Whichever you choose, allow time for delivery so the document arrives before the 90 days end.

• Find the date on the notice of confirmation or reassessment, not the date you opened the envelope.
• Count forward 90 days and mark the date on a calendar.
• Plan for the Court to have your notice in hand a few days earlier than that date.

Situations where a different timeline applies

Not every case follows the 90-day-from-decision pattern. Some exceptions are worth knowing about:

• No decision from the CRA: if the Minister has not notified you of a decision, you may appeal once 90 days have passed after the notice of objection was served, and you need not wait for CRA Appeals to decide.
• GST/HST objections: for these, the CRA states the wait before you may appeal without a decision is 180 days.
• Ecological gifts: an appeal of the Minister of the Environment's confirmation or redetermination of fair market value must be made within 90 days after that Minister issues the certificate under s. 118.1(10.5).
• Matters already determined: 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.
• Waived rights and large corporations: you cannot appeal an issue on which you waived in writing the right to object or appeal, and a large corporation's appeal is limited to issues properly raised in its notice of objection.

If you miss the deadline

A missed deadline is not always the end of the road. 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 and is filed with three copies of the application and three copies of the notice of appeal.

There is a hard outer limit. No extension order can be made unless the application is made within one year after the 90-day appeal period expires. The CRA describes this as one year and 90 days from the confirmation or reassessment.

Even inside that year, an extension is not automatic. You must show that within the 90 days you were unable to act or instruct someone to act, or had a genuine (bona fide) intention to appeal. You must also show that it is just and equitable to grant the application, that you applied as soon as circumstances permitted, and that there are reasonable grounds for the appeal. The Tax Court sends a copy of each extension application to the office of the Deputy Attorney General of Canada.

Be careful not to mix up related problems. 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, and must meet its own set of tests. A request to cancel penalties or interest is a CRA administrative relief decision, not a Tax Court appeal.

What to do next

• Locate the notice of confirmation or reassessment and note its date.
• Work out your last safe date for the Court to receive your notice of appeal.
• Check whether an exception applies, such as no CRA decision after 90 days or a GST/HST matter.
• Gather your notice of objection, the CRA's decision and your supporting documents.
• If the 90 days have already passed, act quickly, because the extension application must be made as soon as circumstances permit and within the one-year limit.
• Speak with a lawyer or accountant if you are near a deadline or unsure which one applies.

Frequently asked questions