The Tax Court of Canada
Legal Resource Centre of Alberta Ltd. (LRC)
If, after filing a Notice of Objection with the Canada Revenue Agency (CRA) and after the CRA's review of your objection, you still dispute the tax bill, you can appeal to the Tax Court of Canada within 90 days from the date of the CRA's review. An informal procedure (s. 18 and informal procedure rules) can be followed, which is intended to simplify the appeal process. To access the informal procedure, the amount of federal tax and penalties for each taxation year, excluding interest, is limited to $12,000. If more tax is in dispute, the excess over $12,000 cannot be subject to the informal appeal. You can use the general procedure even if you qualify for the informal procedure. The Court will forward your appeal to Justice Canada, which represents the CRA. A reply containing the CRA's position comes back within 60 days and you may answer the reply within 30 days. Parties exchange lists of the documents. Examinations for discovery help clarify the issues. Other procedures are available and eventually an oral hearing may be scheduled. The Court wants to keep appeals moving along so time limits may be set.
Tax courts, Jurisdiction, Guidelines
Bowal Peter, "The Tax Court of Canada", Law Now, Apr/May 2006, Vol. 30, Iss. 5; p. 1.