Appealing Income Tax Act Assessments and Notices in respect of Registered Charities to the Tax Court of Canada

If you do not agree with our decision on your objection concerning a notice of suspension, an assessment of taxes or an assessment of penalties, issued under Part V of the Income Tax Act, you can appeal to the Tax Court of Canada. Your appeal has to be received by the Court no later than 90 days from the mailing date of our Notice of Confirmation or Notice of
(Re)Assessment.

The Tax Court of Canada hears appeals under two distinct procedures: the Informal Procedure and the General Procedure. If you do not choose the Informal Procedure, the Court will hear your appeal under the General Procedure. The following information will help you make the appropriate choice.

Informal Procedure

Eligibility

• You qualify to use the Informal Procedure if:
  • The disputed amount of taxes and/or penalties is not more than $12,000 per assessment.
  • Interest on taxes and penalties is the only matter in dispute.
  • The validity of a suspension referred to in subsection 188.2(2) of the Income Tax Act is the only matter in dispute.

Representation

• You may represent yourself, or have a lawyer or another individual represent you.

Costs

• A filing fee of $100 must accompany your Notice of Appeal. Make your cheque for the filing fee payable to the Receiver General for Canada. If the Court allows your appeal in whole or in part, it will reimburse the filing fee.

• The Court may order the Minister to pay for certain costs you incurred if you are more than 50% successful in your appeal. You will not have to pay any of the Minister's costs.

Process

• Your Notice of Appeal has to be in writing and include the relevant facts and your reasons for appealing. Include your mailing address, telephone number and the date of our confirmation or reassessment notice. You can file your appeal by delivering or mailing your appeal notice to the Registry of a Tax Court of Canada office, together with the filing fee. You can also send your Notice of Appeal by fax or by electronic mail. If you send it in either of these ways, you have to send the original of your appeal, together with the filing fee, to the Court at once. You can find a list of the Tax Court of Canada offices at the end of this document.

• You have to clearly indicate on your Notice of Appeal that you are choosing the Informal Procedure.

General Procedure

Eligibility

• Unless you qualify for and choose the Informal Procedure, the Court will hear your appeal under the General Procedure, regardless of the disputed amount.

Representation

• A party may represent itself or have a lawyer represent it. A lawyer has to represent a corporation, except in special circumstances when the Court may allow one of the corporation's officers to represent it.

Costs

• The filing fee indicated below must accompany your Notice of Appeal. Make your cheque for the filing fee payable to the Receiver General for Canada.

• The Court may order the unsuccessful party to pay some of the other party's legal costs.

Process

• You have to submit your Notice of Appeal in the form set out in the rules of the Court.

• You can get details on how to prepare your Notice of Appeal by contacting a Tax Court of Canada office listed below.

Tax Court of Canada offices

Tax Court of Canada website: http://www.tcc-cci.gc.ca/main_e.htm