- A general procedure appeal starts by filing an originating document in the Court's Registry, and the Court must receive it within 90 days of the date on your notice of confirmation or reassessment.
- Facts alleged in your notice of appeal that the Crown does not deny in its reply are deemed admitted, so accuracy matters.
- In an informal procedure appeal, the notice sets out reasons and facts in general terms.
After the CRA confirms or reassesses your objection, the next step is a notice of appeal. It is the document that tells the Tax Court what you disagree with and why. If you plan to draft it yourself, it helps to understand its purpose before you start writing.
This article explains what a notice of appeal does, when it must be filed, how the informal and general procedures differ, and what to think about including. It is general information; the exact formal requirements are worth confirming before you file.
This article covers Canadian federal tax law, which applies in every province.
What a notice of appeal is for
After serving a notice of objection, you may appeal to the Tax Court of Canada to have the assessment vacated or varied once the Minister has confirmed it or reassessed. A general procedure appeal is started by filing an originating document in the Registry.
Think of the notice as the start of your case. It sets the issues and the facts the Crown must respond to. A clear, focused notice helps the Court and the CRA understand exactly what is in dispute.
Timing and how to file
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 within 90 days of the date on that notice, and lists delivery, mail, fax or the Court's electronic filing as ways to file.
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, and you do not need to wait for CRA Appeals to decide. For GST/HST objections, the CRA states the wait is 180 days. If you miss the deadline, you may apply for an extension, filing the application with three copies of it and three copies of the notice of appeal.
What to include: facts, issues and reasons
The exact formal content is set by the Court's rules, so check them or ask a lawyer before filing. The points below are not a list of formal requirements; they are simply things worth organizing before you start drafting.
- Who you are and which assessment, determination or tax year you are appealing.
- The facts you rely on, stated accurately and in order.
- The issues the Court has to decide, such as whether an expense was deductible or a gain was taxable.
- The reasons you say the assessment is wrong.
- The result you want, for example that the assessment be vacated or varied.
Accuracy matters. In the general procedure, allegations of fact in the notice of appeal that are not denied in the Crown's reply are deemed admitted. Do not guess at dates or amounts; use your notices and records.
Informal and general procedure compared
| Informal procedure | General procedure | |
|---|---|---|
| Who can use it | Amounts in issue of $25,000 or less, or a loss of $50,000 or less, and you elect it; also interest-only appeals | Larger amounts, or where the Court orders it |
| Notice content | Reasons and facts in general terms | Filed as an originating document in the Registry |
| Who can appear | In person, or by counsel or an agent | An individual may appear in person or by counsel |
| Crown reply | Within sixty days after the notice of appeal is transmitted | Within 60 days after service of the notice of appeal |
If the amounts exceed $25,000 (or the loss exceeds $50,000), the Court orders the general procedure unless you elect to limit the appeal to those amounts. Whether to do that is a decision worth discussing with a lawyer.
Privacy and next steps
Court filings can be public. A hearing may be held in camera on a party's application if the circumstances justify it, and a confidentiality order may be sought by motion. Filers must redact SINs, business numbers and full birth dates.
- Confirm the date on your notice of confirmation or reassessment and mark the 90-day deadline.
- Gather the assessment, your objection, the CRA's reply to it and your supporting records.
- Write out the facts in plain order, then the issues, then your reasons.
- Redact SINs, business numbers and full birth dates.
- Choose how you will file so the Court receives it in time.
- Have a lawyer or accountant review the draft if the amounts or issues are significant.
Frequently asked questions
Can I write my own notice of appeal?
Yes. In the informal procedure all parties may appear in person or be represented by counsel or an agent, and in the general procedure an individual may appear in person or be represented by counsel. Many people still get a lawyer to review the draft, because the facts you state can be treated as admitted.
How much detail does the notice need in the informal procedure?
It sets out the reasons and facts in general terms. Even so, be accurate and specific enough that the issue is clear.
What happens after I file?
The Crown files a reply, within sixty days after the notice is transmitted in the informal procedure and within 60 days after service in the general procedure. The Court fixes the informal hearing date.
What if I am past the 90 days?
You may apply to the Tax Court for an order extending the time, but only within one year after the 90-day period expires. You must also show, among other things, reasonable grounds for the appeal.
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)
- Tax Court of Canada Act s. 18 — Justice Laws (federal)
- Tax Court of Canada Act ss. 18.12-18.13 — Justice Laws (federal)
- Tax Court of Canada Rules (General Procedure) — 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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