Tax dispute refers to situations where a taxpayer disagrees with the Canada Revenue Agency’s position regarding his tax filing or tax liability. The first thing to do when confronted with this situation is to understand the process and know the various deadlines to file documents. Once a taxpayer understands the dispute resolution framework, the next step for the taxpayer is to look at the substance of the dispute, see if there are valid arguments in support of his position, and build a case to support that position.
When faced with a tax reassessment, the taxpayer generally has two opportunities to resolve the matter “administratively” by dealing with the CRA. He can try to resolve the matter with the auditor, at the audit stage. If the matter cannot be resolved and the auditor goes ahead and reassesses the taxpayer, the latter has a second chance to be heard at the appeals stage by filing a notice of objection and trying to reason with the appeals officer. If the taxpayer fails to convince both the auditor and the appeals officer, he can take his case to the Tax Court of Canada and have the matter judicially decided by an independent judge.
- How long does a tax audit last?
- How to prepare for a tax audit?
- How to deal with a tax audit?
- What happens at the end of a tax audit?
- What is the deadline for the CRA to reassess a taxpayer?
- What to do upon receiving a notice of reassessment?
- Should a taxpayer pay the amount owing per the notice of reassessment, even if he objects?
- What is the deadline for serving a notice of objection?
- What if a taxpayer missed the deadline to serve a notice of objection?
- How should the notice of objection be served on the CRA?
- What information should be included in the notice of objection?
- What happens after a taxpayer files a notice of objection?
Last updated: November 3, 2016