If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to an assessment or determination of excise taxes and special levies. Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is 90 days from the date on the notice.

For objections involving the Excise Act, 2001 or the Air Travellers Security Charge Act, you or your authorized representative can file online at My Business Account or Represent a Client by selecting "Register a formal dispute (Notice of Objection)" for your account.

You or your authorized representative can also file an objection by mail:

• Excise Tax Act (non GST portion): fill out Form E413, Notice of Objection (Excise Tax Act), or Form E414, Notice of Objection (Purchaser) and send it to the chief of appeals of your local tax services office.
• Excise Act, 2001: fill out Form E680, Notice of Objection (Excise Act, 2001) and send it to the Assistant Commissioner of the Appeals Branch at the address on the back of the form.
• Air Travellers Security Charge Act: fill out Form E676, Notice of Objection (Air Travellers Security Charge Act) and send it to the chief of appeals of your local tax services office.
• Softwood Lumber Products Export Charge Act: fill out Form RC45, Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) and send it to the Assistant Commissioner of the Appeals Branch at the address on the back of the form.

You or your authorized representative can also submit your objection and supporting documents online at My Account, My Business Account, or Represent a Client, by selecting the “Submit documents” service.

For more information on the Submit Documents online service, go to Submit documents online.

Filing an appeal to the courts

If you have filed an objection under the Excise Tax Act (non-GST portion) and disagree with the CRA's decision about your objection, you have the right to file an appeal to the Canadian International Trade Tribunal (CITT). The time limit for filing an appeal is 90 days from the date on the notice. You can appeal the CITT decision to the Federal Court. It is also possible to bypass the CITT process and appeal directly to the Federal Court. If you are not satisfied with the judgment of the CITT or of the Federal Court you can appeal to the Federal Court of Appeal, and a judgment of the Federal Court of Appeal can be further challenged before the Supreme Court of Canada, with the Court's permission.

If you have filed an objection under one of the following Acts:

• the Excise Act, 2001,
• the Air Travellers Security Charge Act, or
• the Softwood Lumber Products Export Charge Act,

and disagree with the CRA's decision about your objection, you have the right to file an appeal to the Tax Court of Canada. The time limit for filing an appeal is 90 days from the date on the notice. You can appeal the Tax Court's decision to the Federal Court of Appeal, and a judgment of the Federal Court of Appeal can be further challenged before the Supreme Court of Canada, with the Court's permission.

Publication

• Excise Taxes and Special Levies Memoranda Series, 6.3, Objections and Appeals for Other Taxes