Most jurisdictions tax crypto disposals — selling, swapping coin-to-coin, and spending — with income treatment for mining, staking, and business-like trading. Exchanges report to authorities increasingly, so accurate history beats hoping it goes unnoticed.

Disputing a Tax Assessment or Reassessment

Both the US and Canada provide a formal dispute process, and both run on strict deadlines. In Canada you generally file a Notice of Objection before appealing to the Tax Court; in the US you work through IRS appeals and then the Tax Court. Deadlines are the thing people most often get wrong — diarize them the day the assessment arrives.

Owing Back Taxes

Tax authorities distinguish sharply between non-filers and non-payers: file everything, then deal with the balance through payment arrangements, penalty/interest relief programs, or — where warranted — insolvency options that compromise tax debt.

Received a Tax Audit Notice

An audit is an evidence exercise: respond on time, provide exactly what's requested (no more), and keep everything in writing. Representation changes the dynamic — auditors deal with your counsel, and privileged advice lets you assess exposure candidly.

Your Business Is Being Audited

An audit is a review, not an accusation. Respond promptly, provide what's genuinely requested, and keep everything documented. In the US this means the IRS (and state authorities); in Canada, the CRA (and Revenu Québec in Quebec). Where significant amounts or potential penalties are in play, get professional representation before you start volunteering information.

Other Practice Areas

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Go deeper

Guides, Forums & Where This Is Decided

Background reading and the bodies that hear tax law matters.

Related guides

What Happens in a Tax Audit
How tax audits work, what triggers them, what to provide, your rights, and how to dispute an assessment. General guidance for the US (IRS) and Canada (CRA).
Choosing the Right Structure for Your Business
Compare sole proprietorships, partnerships, corporations and LLCs on liability, tax and fundraising — and what to get right at incorporation. US & Canada.
Selling Your Business: The Legal Process
How business sales work: share sale vs asset sale, due diligence, reps and warranties, earnouts and non-competes. General guidance for the US and Canada.
Cross-Border Financial Disputes
How cross-border financial disputes work: which court or arbitral forum applies, governing law, enforcing awards internationally, and reporting obligations.

Where this is decided

Revenu Québec
Quebec · Administrative — tax authority
Federal Court of Appeal — Toronto Registry
Ontario · Federal — appellate
Federal Court of Appeal (Montréal Registry)
Quebec · Federal — appellate
Tax Court of Canada — Toronto
Ontario · Federal — specialised
Tax Court of Canada (Montréal Office)
Quebec · Federal — specialised

All courts & tribunals

If your issue involves a company or institution, the Government & Public Authorities consumer rights section sets out how to escalate and who regulates it.