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Tax Appeals

How do you formally dispute an assessment or reassessment?

Disputing tax runs in a strict sequence: a notice of objection first, then an appeal to the Tax Court of Canada (or the Cour du Québec for Revenu Québec matters). The objection deadline is statutory and missing it can extinguish your right to dispute regardless of how wrong the assessment is. If you are a Quebec resident, check whether you need to object to both authorities.

What to do next

  1. Diarise the deadline from the notice the day it arrives

    The period runs from the date on the notice of assessment, not from when you opened it. Extensions exist but must themselves be applied for within a further limited window.

  2. File the objection with reasons and facts

    State the facts, the issues, and why the assessment is wrong. Attach supporting documents. A bare disagreement without reasons wastes the stage that is cheapest to win at.

  3. Check whether Quebec requires a parallel objection

    Quebec collects its own personal income tax, so one issue can produce both a CRA and a Revenu Québec assessment. Objecting to one does not preserve your rights against the other.

  4. Appeal to the right court if the objection fails

    Federal assessments go to the Tax Court of Canada — informal procedure for smaller amounts, general procedure above the threshold. Quebec assessments generally go to the Cour du Québec.

Frequently asked questions

What if I missed the objection deadline?

You may be able to apply for an extension, but that application also has a deadline and requires explanation. Act immediately — this is the most commonly fatal error in tax disputes.

Do I need a lawyer or an accountant?

Accountants handle many objections well. Legal advice matters more where facts are contested, penalties are alleged, or the matter is heading to court.

Is the informal procedure cheaper?

Yes — simplified rules, relaxed evidence, lower cost, available under a defined amount. Above that threshold the general procedure applies.

Do I have to pay while disputing?

It depends on the type of tax. Interest continues to accrue, so ask about paying under protest to stop the interest while preserving the dispute.

This is general information, not legal advice. Laws vary by location and every situation is different — speak with a qualified lawyer about your specific circumstances.

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Guides, Forums & Where This Is Decided

Background reading and the bodies that hear tax appeals matters.

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