Tax Appeal

A tax appeal is filed where the taxpayer disagrees with the CRA or other tax authorities’ assessment of their taxes, interest, and/or penalties owing.

Tax Appeal to Tax Court of Canada

If you have filed a Notice of Objection to a notice of (re)assessment, notice of determination, or a CPP/EI ruling and are still not satisfied with the result, you can file a Notice of Appeal to the Tax Court of Canada.   It is important to note that the tax appeal must be filed within 90 days of the date of the Notice of Confirmation.

Request for Extension

If you have missed the 90 day deadline, as noted above, it may be possible to receive an extension of time to file the Notice of Appeal up to one year after the 90 days have expired if an application for an extension of time is accepted.

What happens if I lose at the Tax Court of Canada?

If you are unsuccessful at the Tax Court of Canada, you have 30 days to 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 tax appeal to the Supreme Court of Canada may be sought.

What about Provincial Sales Tax?

As of July 1, 2010, Ontario harmonized its sales tax with the federal GST to form the HST.  If you want to file a tax appeal in respect of an HST assessment, it would follow the same rules as above – however, there are rules that are specific to GST/HST matters that differ from income tax.

There are many Retail Sales Tax (“RST”or “PST”) issues outstanding at present.  If a notice of objection was filed for RST, a notice of appeal must be filed to the Ontario Superior Court of Justice.  A notice of appeal must be filed within 90 days of the Ministry of Revenue’s confirmation of the (re)assessment. If a taxpayer needs additional time to file the notice of appeal, they will need to apply for the extension of time within that 90 day period.

Tax appeals are litigation.  It would be wise to speak with a tax lawyer to discuss your matter further.

To speak with a tax lawyer, please call (416)847-7300 or reach us by email @ info@taxchambers.ca.

TaxChambers LLP is collaborating with Andersen Global® in Canada.