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Tax Court of Canada

Do you disagree with the Canada Revenue Agency’s (“CRA”) decision resulting from an objection? Taxpayers have every right to appeal the assessment to the Tax Court of Canada (“TCC”).

With that in mind, there are details that every taxpayer should be aware of before appealing in Tax Court. Firstly, there is a time limit that a taxpayer has to obey. Typically, he or she much file their Notice of Appeal within 90 days from the date Notice of Confirmation or Notice of Reassessment was finalized by the CRA.

Another avenue that taxpayers in this situation must be aware of is the time extension. If the taxpayer is looking for an extension to appeal then he or she has one year after the 90-day time limit has lapsed to submit the application.

However, in order to obtain an extension the following must be proven:

  1. That within the appeal period:
    • You could not appeal or have someone else appeal for you; or
    • That you intended to appeal;
  2. That it would be fair to grant your application;
  3. That you applied as soon as you could; and
  4. That you have reasonable grounds for appealing.

The lawyers at Barrett Tax Law are trained (and have been successful) in proving these points and in challenging the CRA.

In addition to this information, it’s important for taxpayers to know and understand the two different procedures conducted in the TCC: The Informal Procedure and the General Procedure.

Informal Procedure:

To begin, this procedure is open for professionals and non-professionals alike to appear.

One may be qualified to proceed under the Informal Procedure if:

  1. The disputed amount of federal tax and penalties is not more than $25,000 per assessment;
  2. The disputed loss amount is not more than $50,000 per determination or
  3. Interest on federal taxes Audit and on penalties is the only matter in dispute

It should be noted that the TCC is known to be more flexible in its application or the rules of evidence and that there is no filing fee for an appeal under this procedure.

Click here to download the Informal Procedure Form.

General Procedure:

If you do not qualify to have your appeal heard under the informal procedure, the TCC will hear your appeal under the general procedure. The disputed amount is not relevant in this type of procedure.

Unlike the Informal Procedure, the TCC requires a filing fee to accompany your Notice of Appeal:

Filing Fee Total federal tax and penalty in dispute Loss Contested
$250 Up to $49,999 Up to $99,999
$400 $50,000 to $149,999 $100,00 to $299,999
$550 $150,000 or more $300,000 or more

In order to appear in Tax Court under the General Procedure, the taxpayer must be represented by a tax lawyer, unlike the Informal Procedure. If you need to appear in Tax Court under the General Procedure, call the award-winning lawyers at Barrett Tax Law today. Barrett Tax Law has helped close to a thousand taxpayers appeal their assessments in Tax Court and are trained to successfully appear in Tax Court and fight for taxpayers’ rights.

Click here to download the General Procedure Form.