Do I have to object to the CRA first?

Generally yes. Filing a Notice of Objection is normally a prerequisite to appealing to the Tax Court, and missing the objection deadline can end your right to dispute.

What is the informal procedure?

A simplified process for disputes under a defined amount, with relaxed rules of evidence and lower cost. Above that threshold the general procedure applies.

Under the informal procedure you may represent yourself or be represented by an agent. Under the general procedure, representation rules are stricter and counsel is usual.

Does interest keep accruing?

Interest can continue to accumulate while a dispute proceeds. Ask specifically about this, as it affects whether to pay under protest.

Tax Court of Canada — Montréal Office: Appealing a Tax Assessment

Tax Court of Canada (Montréal Office)

The Tax Court of Canada hears appeals of federal tax assessments after the CRA objection stage — you generally must have filed a Notice of Objection first. It offers an informal procedure for smaller amounts, with simplified rules and lower cost, and a general procedure for larger disputes. Deadlines are statutory and strict.

What it does

Hears appeals of income tax and GST/HST assessments
Decides appeals under certain other federal statutes including EI and CPP
Operates informal and general procedures depending on amount

Matters it hears

Income tax assessments and reassessments
GST/HST assessments
Employment insurance and CPP determinations
Penalty and interest disputes

Appeals & review

Appeals generally go to Federal Court of Appeal (Montréal Registry).

Appeal and review deadlines are short and strictly applied. Treat the decision date as the start of a clock.

Frequently Asked Questions

Do I have to object to the CRA first?: Generally yes. Filing a Notice of Objection is normally a prerequisite to appealing to the Tax Court, and missing the objection deadline can end your right to dispute.
What is the informal procedure?: A simplified process for disputes under a defined amount, with relaxed rules of evidence and lower cost. Above that threshold the general procedure applies.
Do I need a lawyer?: Under the informal procedure you may represent yourself or be represented by an agent. Under the general procedure, representation rules are stricter and counsel is usual.
Does interest keep accruing?: Interest can continue to accumulate while a dispute proceeds. Ask specifically about this, as it affects whether to pay under protest.

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General information about jurisdiction and process, not legal advice. LegalCounselNearMe is not a law firm and is not affiliated with Tax Court of Canada (Montréal Office). Procedures, forms and fees change — the official site is authoritative.