If you disagree with a decision made by the Canada Revenue Agency (CRA), you have the right to appeal that decision.
If you have been audited by CRA and the auditor has issued a proposal that you disagree with, submissions can be made to the auditor arguing why their proposal is incorrect.
If you have received a Notice of Assessment or a Notice of Reassessment, you can file a Notice of Objection. The Notice of Objection brings your issue before the Appeals Division of CRA, which will take a second look at it. The Notice of Objection must be filed within 90 days of the date of the Assessment (or Reassessment). A Notice of Objection may be filed within one year after the 90 days has expired, if an application for an extension of time is accepted. You can find more information on filing a Notice of Objection from the CRA.
If you filed a Notice of Objection and received a Notice of Confirmation, but are still not satisfied with the result, you can file a Notice of Appeal to the Tax Court of Canada. The Notice of Appeal must be filed within 90 days of the date of the Notice of Confirmation. A Notice of Appeal may also be filed within one year after the 90 days has expired if an application for an extension of time is accepted.
If you are unsuccessful at the Tax Court of Canada, you may file a Notice of Appeal to the Federal Court of Appeal. Finally, if you are unsuccessful at the Federal Court of Appeal, leave to file a Notice of Appeal to the Supreme Court of Canada may be sought.
Certain matters relating to CRA’s discretion may be appealed to the Federal Court of Canada by filing an Application for Judicial Review to the Federal Court of Canada within 30 days of the date CRA made its decision.For more information on how to appeal a decision made by CRA or to proceed with a tax appeal, please contact David M. Piccolo.