Collection of disputed amounts
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Collection of disputed amounts
If you object to or appeal an income tax assessment, we usually postpone collection action on amounts in dispute until 90 days after we mail our decision to you.
We will not postpone collection action on some disputed amounts, such as employees' income tax that you were required to withhold and remit.
You do not have to pay the tax you are disputing while you are waiting for the CRA or a court to settle your appeal. However, these taxes are still subject to the usual interest charges. Before you appeal a lower court's decision to a higher court, you have to pay the tax in dispute or post acceptable security.
If you lose your appeal to the Tax Court of Canada, we will resume collection action even if you appeal the Court's decision. However, we will accept security for payment while your appeal is outstanding.
If you object to a GST/HST assessment, collection action may be postponed. However, you may post acceptable security while we are reviewing your objection.
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- Date modified:
- 2017-01-03