Canada Revenue Agency (CRA): Your Rights

Matters Lawyers Handle in This Sector

• Assessments and reassessments
• Audits and information requests
• Penalties, interest and relief requests
• Collection action and payment arrangements
• Benefit eligibility determinations

Your Rights

• To be told the basis of an assessment
• To file a formal objection within the statutory deadline
• To appeal to the Tax Court if the objection is unsuccessful
• To request taxpayer relief in defined circumstances
• To representation by a lawyer or accountant

How to Escalate a Matter

1. 1Notice of Objection

   Formal dispute of an assessment — strict statutory deadline.

2. 2Tax Court of Canada

   Appeal route where an objection does not resolve the matter.

3. 3Office of the Taxpayers' Ombudsperson

   Service and treatment complaints, not the substance of an assessment.

Escalation routes and their requirements change. Confirm the current process before relying on it.

Frequently Asked Questions

How do I dispute an assessment?

By filing a Notice of Objection within the statutory deadline, then appealing to the Tax Court if needed. Diarize the deadline the day the assessment arrives — missing it can forfeit your right to dispute.

Do I have to pay while disputing?

It depends on the type of tax and circumstances; sometimes collection continues and interest accrues. Ask about this specifically, because it affects strategy.

Can penalties be reduced?

Relief may be available where there is a reasonable explanation, or through voluntary disclosure made before the CRA raises the issue.

This page is educational information about the regulatory framework and your options in this sector. It is not legal advice, contains no complaints, ratings, reviews or rankings, and makes no statement about the conduct of any organization. LegalCounselNearMe is not a law firm and is not affiliated with Canada Revenue Agency (CRA).