An appeal to the Tax Court of Canada can only be instituted after a notice of objection has been served on the CRA. A taxpayer cannot bypass the CRA and appeal directly to the Tax Court of Canada.
Once a taxpayer has served a notice of objection, he can appeal to the Tax Court of Canada either:
- after the CRA has confirmed the reassessment or reassessed. The taxpayer then has 90 days from the date on the notice of confirmation to appeal to the Tax Court of Canada; or
- 90 days have passed since the taxpayer served the CRA with the notice of objection and the CRA has not responded. If this happens, the taxpayer can appeal directly to the Tax Court of Canada. This puts a time limit on how long the taxpayer has to wait after the CRA. Although the taxpayer can appeal, he may nonetheless want to wait for the CRA’s decision, depending on the circumstances.
Last updated: October 5, 2015