Canada's courts

On this page:

• Tax Court of Canada
• Federal Court of Appeal
• Supreme Court of Canada

Tax Court of Canada

If you still do not agree, you can appeal our decision to the Tax Court of Canada. You have 90 days from the date we mail our decision on your objection (a notice of reassessment or a notice of confirmation).

You can also file an appeal to the Tax Court of Canada if we do not notify you of our decision within 90 days from the date you filed your income tax objection, or within 180 days of the date you filed a GST/HST or excise duty objection.

The Tax Court of Canada deals with appeals under the informal or general procedure.

Informal procedure

This procedure is designed to resolve less complex cases involving smaller amounts of taxes, interest, and penalties. You have to indicate in your appeal that you want the Court to hear your case under this procedure.

Through a series of strict time frames built into this procedure, decisions should be made within about six months of the date you filed your appeal.

Decisions are final and not subject to appeal. However, they are subject to judicial review by the Federal Court of Appeal.

General procedure

If you do not elect to have your appeal heard under the informal procedure, it will be heard under the general procedure.

This is a more formal process that includes:

• filing a written notice of appeal;
• paying a filing fee;
• restricting representation in court to either you or your lawyer;
• awarding costs to either party (the plaintiff or the defendant).

The Federal Court of Appeal reviews appeals by either party of decisions made under this procedure.

Federal Court of Appeal

If you or the Minister of National Revenue want to appeal a decision the Tax Court of Canada made under the general procedure, the appeal must be filed with the Federal Court of Appeal no later than 30 days after the decision.

Either party can request that the Federal Court of Appeal review a decision the Tax Court of Canada made under the informal procedure. The Federal Court review will be restricted to questions of law and jurisdiction. An application for this type of review has to be filed no later than 30 days after the decision of the Tax Court of Canada.

Supreme Court of Canada

You can appeal a judgment of the Federal Court of Appeal to the Supreme Court of Canada. However, you first have to get the Supreme Court's permission.

Related topics

• Canada Business Network
• Related provincial and territorial government sites
• Industry Canada

Date modified:

2016-03-18