Before you institute an appeal to the Tax Court of Canada, you should assess your chances of success and be as objective as possible about it. In order to do so, you should know where the CRA stands, what issues are at stake and how you’ll make your case.
Your chances of success should be weighed against the time and resources appealing to the Court will consume. An appeal to the Tax Court of Canada can drag over many years, depending on the issues involved, the complexity of the file, the Court’s workload, the parties’ schedule and whether the appeal proceeds under the Informal Procedure Rules or the General Procedure Rules.
An appeal to the Tax Court of Canada is a lengthy process and one that, regrettably, consumes a lot financially and emotionally.
All appeals do not have to end up in court. In fact, many appeals are settled before the court hearing.
Last updated: October 5, 2018