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Canada Revenue Agency
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Excise taxes and special levies

If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to an assessment or determination of excise taxes and special levies. Filing an objection is the first step in the formal process of resolving a dispute. Complete Form E413, Notice of Objection (Excise Tax Act), and send it to the Appeals Division of your tax services office. You may also use My Business Account for disputes involving the Excise Act (2001) or the Air Travellers Security Tax Act.

Filing an appeal to the courts

If you have filed an objection and disagree with the Minister's decision about your objection, you have the right to file an appeal to the Canadian International Trade Tribunal (CITT). You can appeal the CITT decision to the Federal Court. It is also possible to bypass the CITT process and appeal directly to the Federal Court. You can appeal the Federal Court - Trial Division's decision to the Federal Court of Appeal. In turn, you can challenge this ruling through the Supreme Court of Canada, with that court's permission.

For more information, see the following publication: