Do I need to object to the CRA first?

Generally yes — a Notice of Objection is normally required before appealing, and missing the objection deadline can end your right to dispute entirely.

What is the informal procedure?

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

Ontario provincial tax too?

No. Ontario personal income tax is administered federally by the CRA, so unlike Quebec there is generally no separate provincial objection for it.

Tax Court of Canada Toronto — Appealing a CRA Assessment

Tax Court of Canada — Toronto

The Tax Court of Canada hears appeals of federal tax assessments after the CRA objection stage — filing a Notice of Objection first is normally a prerequisite. Its informal procedure applies to smaller disputes with simplified rules and lower cost; the general procedure applies above that threshold.

What it does

Hears income tax and GST/HST assessment appeals
Decides EI and CPP determinations
Runs informal and general procedures by amount

Matters it hears

Income tax assessments and reassessments
GST/HST assessments and input tax credits
Employment insurance and CPP rulings
Gross negligence penalty disputes

Appeals & review

Appeals generally go to Federal Court of Appeal — Toronto 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 need to object to the CRA first?: Generally yes — a Notice of Objection is normally required before appealing, and missing the objection deadline can end your right to dispute entirely.
What is the informal procedure?: A simplified, lower-cost process for disputes under a defined amount, with relaxed evidence rules. Above the threshold the general procedure applies.
Ontario provincial tax too?: No. Ontario personal income tax is administered federally by the CRA, so unlike Quebec there is generally no separate provincial objection for it.

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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 — Toronto. Procedures, forms and fees change — the official site is authoritative.