If you disagree with a tax assessment or reassessment issued by the CRA, you have the right to challenge it: the Taxpayer Bill of Rights promises “a formal review and a subsequent appeal.” This guide follows a dispute from the notice to the courtroom, and it sorts out the CRA routes people confuse with an appeal, such as service complaints and taxpayer relief.
Key Takeaways
- Every CRA appeal starts with a notice of objection, due 90 days after the date of the notice, and often later for individuals.
- An appeals officer, not your auditor, reviews the objection and can reassess in your favour or confirm the assessment.
- You can appeal to the Tax Court of Canada within 90 days of the CRA’s decision, or once 90 days pass without one.
- The informal procedure covers up to $25,000 of federal tax and penalties in dispute per assessment.
- Service complaints, taxpayer relief and privacy corrections are separate routes with their own forms.
How the CRA Appeals Process Works, From Assessment to Court
A tax dispute moves through the same stages whether it began with a desk review or a field audit. Each stage has its own decision-maker and its own clock, and a missed date can end your case before anyone looks at the merits.
| Stage | Who decides | Your time limit for income tax |
|---|---|---|
| 1. Assessment or reassessment | The CRA area that assessed you | None, but the date on your notice of assessment starts every clock that follows |
| 2. Notice of objection | An appeals officer in the CRA’s Appeals Branch | 90 days after the notice was sent; for an individual, one year after the filing due date if that is later |
| 3. Appeals decision | The same appeals officer | No fixed limit: the CRA must act “with all due dispatch” |
| 4. Appeal to the Tax Court of Canada | A Tax Court judge | 90 days after the CRA confirms or reassesses, or earlier, once 90 days pass with no decision |
| 5. Appeal to the Federal Court of Appeal | The Federal Court of Appeal | 30 days after the judgment, not counting days in July and August |
GST/HST disputes follow the same path with two differences: everyone has 90 days to object under section 301 of the Excise Tax Act, and the no-decision route to the Tax Court opens after 180 days rather than 90, under section 306.
The Notice of Objection Process That Starts a CRA Appeal
In most cases the Tax Court cannot hear your appeal unless you objected first, so the notice of objection process is the gateway to everything else. Your objection can be filed online with the “Register my formal dispute” service in My Account or My Business Account, or you can mail or fax Form T400A or a signed letter to the Chief of Appeals at the CRA’s Appeals Intake Centre. GST/HST objections use Form GST159.
Corporations and most trusts have 90 days from the date of the notice, while individuals get the later of those 90 days or one year after their filing due date. If you miss it, section 166.1 of the Income Tax Act (ITA) lets you request an extension of time within one year after the expiration of that deadline. Large corporations must also describe each issue, the relief sought and their reasons under ITA 165(1.11), because ITA 169(2.1) limits their Tax Court appeals to what the objection said. Our guide to filing a notice of objection on Form T400A walks through what to include, the deadline arithmetic and the extension conditions.
What a CRA Appeals Officer Does With Your Objection
Once registered, your objection goes to the CRA’s Appeals Branch, often called the appeals division, where an appeals officer takes over the file. The Appeals Branch is separate from the audit area that assessed you, and the CRA’s 2026–27 Departmental Plan calls this “an impartial review process.” The officer reviews the income tax assessment and, if necessary, contacts you or your representative to discuss it.
You can make further submissions while the file is open, and the facts and legal arguments made to the appeals officer shape the outcome. One rule surprises people: information you did not give the auditor may be sent back to the area that issued the assessment for a second review. You can negotiate, but the CRA can settle an issue only on a basis the facts and the law support, not by splitting the difference.
Pro tax tip: Before you write a detailed submission, get the auditor’s report and working papers. Individuals can ask for their own file through a free personal information request under the Privacy Act, and corporations use an access to information request. When we take over a dispute at the appeals stage, that request is usually our first step, because your submission should answer the file the officer is reading, point by point.
Under ITA 165(3), the CRA must reconsider the assessment “with all due dispatch” and then vacate, confirm or vary it, or reassess. You receive one of three results:
- Allowed in full: the CRA agrees with you and sends a notice of reassessment.
- Allowed in part: the CRA accepts some of your points, reassesses for those and leaves the rest in place.
- Confirmed: the CRA disagrees and sends a notice of confirmation, which starts your 90 days to appeal.
The CRA publishes how long this takes. Low-complexity income tax objections, such as personal credit and deduction issues, averaged 127 days when resolved in June 2026. Disputes involving business expenses or small and medium corporations averaged 389 days, and high-complexity files take much longer to resolve: over 690 days, according to the CRA’s objection processing times.
Example 1: Sarah, a sole proprietor, receives a CRA reassessment disallowing $12,000 of home office expenses. Her objection includes receipts and a floor-plan calculation she never gave the auditor, so the appeals officer first sends them to the audit area for a second review. The officer then allows $9,000, and the notice of reassessment leaves $3,000 of the adjustment in place.
Example 2: A corporation’s assessment disallows $85,000 of management fees paid to a related company. Its objection sets out contracts, invoices and legal arguments for each service. After settlement discussions, the officer accepts that the documents prove $60,000 of services, the corporation accepts the other $25,000 adjustment, and the CRA reassesses without a court case.
How to Appeal to the Tax Court of Canada
If the CRA confirms your assessment, or reassesses without giving you everything you asked for, you can take your dispute to the Tax Court of Canada. Under ITA 169(1), you file your notice of appeal within 90 days after the CRA sends its decision, or earlier, once 90 days pass after you served the objection with no answer. If you miss the 90 days, ITA 167 lets you ask the Court for an extension, but only within one more year.
Tax appeals at this stage move from the CRA to a court: the Court is independent, and Department of Justice lawyers act for the Minister. The burden of proof starts with you: under Hickman Motors Ltd. v. Canada, [1997] 2 SCR 336, you must first demolish the assumptions the Minister relied on. You choose between two procedures under the Tax Court of Canada Act:
| Informal procedure | General procedure | |
|---|---|---|
| Income tax disputes it covers | Up to $25,000 of federal tax and penalties per assessment, interest excluded; losses up to $50,000; or interest alone | Any amount |
| GST/HST disputes it covers | Up to $50,000 in dispute | Any amount |
| Who can represent you | You, a lawyer or another individual, such as your accountant | Individuals: themselves or a lawyer. Corporations: a lawyer, unless the Court grants leave |
| Filing fee | None | Yes, rising with the amount in dispute |
| Process | A written notice of appeal with the relevant facts and your reasons | A formal pleading from each side, document exchange and examinations for discovery |
How long each procedure takes, and the trade-offs between them, are covered in our guide to how long Tax Court appeals take.
Appealing a Tax Court Judgment to the Federal Court of Appeal
Either side can appeal a final Tax Court judgment, including an informal procedure judgment, to the Federal Court of Appeal under section 27 of the Federal Courts Act. The notice of appeal must be filed within 30 days after the judgment, not counting days in July and August. Beyond that, the Supreme Court of Canada hears a tax case only if it grants leave.
CRA Complaints and Disputes: Choosing the Right Route
The CRA’s page on objections, appeals, disputes and relief measures groups processes that look alike but do different jobs. None of the other routes pauses the time limit for an objection, so picking the wrong one costs time.
| Your problem | The route | Who reviews it next |
|---|---|---|
| You disagree with the tax, penalties or a determination | Notice of objection (T400A or GST159) | An appeals officer, then the Tax Court |
| Poor service, such as delays, errors or staff conduct | Service complaint (Form RC193) | The CRA’s Service Feedback Program, then the Taxpayers’ Ombudsperson |
| Penalties or interest caused by events beyond your control | Taxpayer relief (Form RC4288) | A second CRA review, then the Federal Court |
| An individual’s refund for a year past the normal reassessment period | Request under ITA 152(4.2) | The CRA |
| Wrong personal information in your CRA file | Privacy Act correction request | The CRA, then the Privacy Commissioner |
| Extraordinary circumstances after every other option | Remission review | The CRA |
A service complaint is about how the CRA treated you, not what it assessed. Raise the problem with the employee or a supervisor first, then send Form RC193, Service Feedback online or by mail; the CRA aims to respond within 30 business days. If the issue is still not fully addressed, the Office of the Taxpayers’ Ombudsperson can review it, but only after the CRA’s process ends, and only the quality of service, never the tax itself. The Taxpayer Bill of Rights protects your right to complain and to request a formal review without fear of reprisal.
Taxpayer relief is not an appeal either. Under ITA 220(3.1), the CRA can cancel or waive penalties and interest under certain circumstances, for a tax year that ended in the 10 calendar years before your request. If it refuses, you can ask for a second review by officials not involved in the first, then apply to the Federal Court for judicial review within 30 calendar days of receiving that decision. ITA 165(1.2) bars an objection to an assessment made under that provision, so the Tax Court is not an option. Our guide to CRA interest and penalties explains how those charges build up.
Individuals can also ask for a refund or a reduction of tax for a year up to 10 calendar years back, even once the year is statute-barred for the CRA, and that result cannot be objected to either.
How to Correct Inaccurate Information in Your CRA File
Sometimes the problem is not a figure on an assessment but a fact recorded about you. Once the CRA has given you access to your personal information, section 12(2) of the Privacy Act entitles you to:
- request a correction where you believe the information contains an error or omission;
- require a notation on the record showing the correction you asked for, if the CRA does not make it; and
- require the CRA to notify anyone it disclosed the information to in the previous two years, so they can make the same correction or notation.
The Treasury Board’s Record Correction Request Form (TBS/SCT 350-11) is designed for this, and you may be asked for documentary proof. Send it to the CRA’s Access to Information and Privacy (ATIP) Directorate. If you believe a correction was refused without justification, section 29 of the Act lets you complain to the Privacy Commissioner of Canada.
A correction request does not change a tax assessment; to dispute the tax, you still need an objection. And if the “CRA” in your question is a credit reporting agency rather than the Canada Revenue Agency, different rules apply: Equifax and TransUnion, Canada’s two main credit bureaus, must correct errors for free, according to the Financial Consumer Agency of Canada.
When to Get Tax Advice from a Canadian Tax Lawyer
You do not need a lawyer to file an objection or argue it with an appeals officer, and an experienced accountant handles many objections well. Consider a consultation with a Canadian tax lawyer or tax law firm when:
- the amount in dispute is large, or several taxation years are involved;
- the CRA has assessed a gross negligence penalty or raised fraud;
- a corporation’s case is heading to the general procedure, where it needs a lawyer unless the Court grants leave;
- you are a large corporation whose objection must set out every issue it may later take to court.
On larger files, experienced Canadian tax litigation lawyers and CPAs often work side by side: counsel runs the legal argument and the accountant rebuilds the numbers. Our CRA representation team handles disputes at the objection stage and works with counsel when a file goes to court.
Frequently Asked Questions
How long does the CRA appeals process take?
The objection stage averaged 127 days for low-complexity income tax files and 389 days for medium-complexity files resolved in June 2026, according to the CRA. High-complexity objections can take over 690 days. A Tax Court appeal then adds its own time.
What does a CRA appeals officer do?
A CRA appeals officer reviews your notice of objection separately from the audit area that assessed you. The officer can discuss the issues with you, consider further submissions, and then reassess in whole or in part or confirm the assessment.
Can the CRA collect while my objection is under review?
For income tax, generally no: ITA 225.1(2) stops collection of the disputed amount until 90 days after the CRA confirms or varies the assessment. Withheld amounts such as payroll deductions stay collectible, a large corporation can be pursued for half, and GST/HST has no automatic hold. Interest still runs on anything you owe.
What happens if I miss the 90-day deadline to object?
You can apply to the CRA for an extension under ITA 166.1 within one year after the deadline expired, and you must meet conditions such as showing you intended to object. If the CRA refuses, ITA 166.2 lets you apply to the Tax Court. After that year, the right to object is gone.
Do I need a lawyer for a CRA appeal?
No. You can file and argue an objection yourself or with your CPA, and the Tax Court’s informal procedure lets you act yourself or have a lawyer or another individual represent you. Under the general procedure, an individual can act in person, but a corporation needs a lawyer unless the Court grants leave.
Is a service complaint the same as a notice of objection?
No. A service complaint on Form RC193 covers how the CRA served you, such as delays or errors, and cannot be used to dispute your tax. To dispute an assessment or determination, you file a notice of objection, and a complaint does not extend that time limit.
What must the CRA do if I dispute information in my file?
Under section 12(2) of the Privacy Act, you can ask the CRA to correct personal information you believe is wrong. If it does not correct it, you can require a notation recording your request and require the CRA to notify anyone it disclosed the information to in the previous two years.
Conclusion
- Diarise the date of any notice you dispute, because every appeal time limit runs from it.
- Use a notice of objection for the tax itself, and keep service complaints, taxpayer relief and privacy corrections for what they cover.
- Give the appeals officer the facts and legal arguments for each issue, since the objection stage is the cheapest place to resolve a dispute.
- If the CRA confirms the assessment, decide on a Tax Court appeal within 90 days.
Every dispute turns on its own documents and dates. A quick call with your CPA can help you choose the right route while your time limit is still open.
