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Objecting to and Appealing a Notice of Assessment under the Income Tax Act

Sometimes the CRA gets a Notice of Assessment wrong. What can you do if that happens? While it is advisable to talk to the CRA first, you have 90 days from the Assessment to prepare and file a notice of objection with the CRA. You can retain an accountant or lawyer to prepare your objection. You can appeal based on factual or legal issues.

Once the CRA makes a decision on your objection (or 90 days after you sent in your objection) you can Appeal to the Tax Court of Canada. Depending on the amount of the Assessment you may be eligible for an informal procedure within the Tax Court. Otherwise, the General Procedure will apply, which can include procedures like discovery. If you disagree with the decision of the Tax Court you can appeal to the Federal Court of Appeal within 30 days of the Tax Court's judgment. A further appeal is possible (with the Court's permission) to the Supreme Court of Canada within 60 days of the Federal Court of Appeal's decision.

If you require assistance in preparing an objection or notice of assessment, please feel free to contact us.

The information contained in this article is not legal advice. No solicitor client relationship is formed through this article. The reader is encouraged to retain counsel for advice in these matters.

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