Canada Revenue Agency
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Chapter 8: Objections and appeals
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What to do if you disagree with a tax assessment
If you do not understand or you disagree with an assessment, call 1-800-959-8281. You can also write to the tax centre that dealt with your return. We resolve many problems with assessments in this way. If you employ the services of a tax professional, you may wish to consult with that person. If you disagree with the assessment you have the right to file an objection.
The objection process
Under income tax, GST/HST and Excise legislation, you can file an objection if you disagree with your notice of assessment or notice of reassessment and you think that the law has been applied incorrectly.
Income tax - You can do this by using the "Register my formal dispute" option at My Account, or by sending Form T400A, Objection - Income Tax Act, or a signed letter addressed to the Chief of Appeals, at your designated Appeals Intake Centre. Residents of the provinces west of Ontario and the three territories should send the objection to the following address:
Western Intake Centre
Burnaby/Fraser Tax Services Office (TSO)
9737 King George Boulevard
PO Box 9070 Station Main
Surrey BC V3T 5W6
Residents of Ontario and provinces east should send the objection to the following address:
Sudbury Intake Centre
Sudbury TSO
Appeals Division
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
For more information, go to Resolving disputes.
If you are an individual (other than a trust) or if you are filing for a testamentary trust, you must file your objection by the later of:
- one year after the due date of the return; or
- 90 days after the date we mailed your notice of assessment or notice of reassessment.
In every other case, you have to file your objection within 90 days of the day we mailed the notice of assessment or notice of reassessment.
GST/HST - You must use Form GST159, Notice of Objection (GST/HST),to file your objection. Send it to the Chief of Appeals at your designated Appeals Intake Centre within 90 days of the day we mail the notice of assessment or notice of reassessment.
When we receive your objection, the Appeals Division will conduct an independent impartial review of the assessment. If the Chief of Appeals agrees with you in whole or in part, we will adjust your return and send you a notice of reassessment. However, if the Chief of Appeals disagrees, we will send you a notice of confirmation confirming that the assessment was correct.
In the province of Quebec, Revenu Québec administers the GST/HST. To get information on time limits and how to file an objection to a GST assessment or reassessment, contact Revenu Québec directly. For more information, visit their Web site at QST and GST/HST.
Excise Act, 2001 - You must use Form E680, Notice of Objection - (Excise Act, 2001), to file your objection within 90 days of the day we mailed the notice of assessment or notice of reassessment. Send your objection to the following address:
Assistant Commissioner, Appeals Branch
14th Floor
250 Albert Street
Ottawa ON K1A 0L5
Other taxes ‑ Use one of the following forms to file your objection to an assessment under the non‑GST/HST portions of the Excise Tax Act, the Softwood Lumber Products Export Charge Act, 2006, or the Air Travellers Security Charge Act. Send the completed objection Form E413, Notice of Objection (Excise Tax Act), Form RC45, Notice of Objection (Softwood Lumber Products Export Charge Act, 2006), or Form E676, Notice of Objection (Air Travellers Security Charge Act) to the address provided on the back of the form.
CPP/EI - If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to appeal assessments and rulings related to the CPP and EI. To file an appeal to the Minister, you can:
- use My Business Account;
- mail your appeal directly to the CPP/EI Appeals office located in your region or to any TSO;
- if you want to appeal a ruling of CPP and/or EI, you can use Form CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act; or
- if you want to appeal an assessment of CPP and/or EI, you can use Form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act.
In all cases, you can choose to send a letter detailing your request, signed by the appellant or by an authorized officer of the corporation.
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 of 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).
Federal Court of Appeal
If either 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 judgement of the Federal Court of Appeal to the Supreme Court of Canada. However, you first have to get the Supreme Court's permission.
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.
