If you object to or appeal an income tax assessment, we usually postpone collection action on amounts in dispute until 90 days after we mail our decision to you. We will not postpone collection action on some disputed amounts, such as taxes you had to withhold and remit.
If you lose your appeal to the Tax Court, we will resume collection action even if you appeal the Court's decision. However, we will accept security for payment while your appeal is outstanding.
If you object to a GST/HST assessment, collection action may be postponed. However, you may post acceptable security while we are reviewing your objection.