Personal Income Tax Appeals & HST/GST Appeals
Navigating through the Income Tax Act can be a daunting task. However, we can assist you in navigating through the Act and the appeals process beginning with filing a notice of objection. You can file an objection if you disagree with your notice of assessment or notice of reassessment for income tax, GST/HST and excise.
For an income tax objection, you have three options:
you can use the "Register my formal dispute" option in My Account;
you can send a signed letter addressed to the chief of appeals at your appeals intake centre; or
you can send us a completed Form T400A, Objection – Income Tax Act.
For an HST/GST objection you have to use Form GST159, Notice of Objection (GST/HST). You must send this form to the chief of appeals at your designated appeals intake centre within 90 days of the day the CRA mailed your notice of assessment or notice of reassessment.
For an excise tax objection, you can file a notice of objection within 90 days of the day the Canada Revenue Agency (CRA) mails your notice of assessment or notice of reassessment using: the "Register a formal dispute (Notice of Objection)" service in My Account, or in Represent a client; or, Form E680, Notice of Objection (Excise Act, 2001).
If you have missed your 90 day deadline, we can try to apply for an extension to file late. An application can be made up to one year after the normal deadline. The CRA will review the application and decide if the reasons for the delay meet with their rules.
After you file a notice of objection, an appeals officer will be assigned to your case.
The appeals officer must decide to “vacate” (cancel the reassessment), vary the reassessment or leave the reassessment alone (“confirm”).
If you disagree with the decision of the appeals officer you can appeal to the Tax Court of Canada.
The appeal process follows one of two streams: (1) the General Procedure; or (2) the Informal Procedure. Whether your appeal will follow the General Procedure rules of the Informal Procedure rules depends on the amount of federal tax in dispute. There are filing fees for the Notice of Appeal if your appeal falls under the General Procedure Rules. The Informal Procedure is for smaller disputes and the rules are easier to comply with and there are no filing fees.
Further appeals can be made to the Federal Court of Appeal and Supreme Court of Canada.
Corporate Tax Appeals
Corporate tax appeals involve a similar process as outlined above except we are acting on behalf of the corporation.