An appeal to the Tax Court of Canada can only be instituted once a notice of objection has been served on the CRA. In other words, you cannot bypass the CRA and appeal directly to the Tax Court of Canada.

Once you’ve served a notice of objection, you can appeal to the Tax Court of Canada either:

• after the CRA has confirmed the reassessment or reassessed. You then have 90 days from the date on the notice of confirmation to appeal to the Tax Court of Canada; or
• 90 days have passed since you served the CRA with the notice of objection and the CRA has not responded. If this happens, you can appeal directly to the Tax Court of Canada. This puts a time limit on how long you have to wait after the CRA. Although you would have the right to appeal, you may nonetheless want to wait for the CRA’s decision, depending on the circumstances.

NEXT – WHAT IF A TAXPAYER MISSED THE DEADLINE TO APPEAL TO THE TAX COURT OF CANADA?

Last updated: October 5, 2018