Under income tax and GST/HST legislation, you can file an objection if you disagree with your Notice of Assessment or Notice of Reassessment and you think that the law has been applied incorrectly.
Income Tax - Send a letter, or complete and send the form Objection to the Chief of Appeals at your tax services office or use the “Register my formal dispute,” option at My Account.
If you are an individual (other than a trust) or if you are filing for a testamentary trust, you must file your objection by the later of:
- one year after the due date of the return; or
- 90 days after the date we mailed your Notice of Assessment or Notice of Reassessment.
In every other case, you have to file your objection within 90 days of the day we mailed the Notice of Assessment or Notice of Reassessment.
GST/HST - You must use form Notice of Objection (GST/HST), to file your objection. Send it to the Assistant Director of Appeals at your tax services office within 90 days of the day we mail the Notice of Assessment or Notice of Reassessment.
When we get your objection, the Appeals Division will conduct an independent review of the assessment. If the Assistant Director of Appeals agrees with you in whole or in part, we will adjust your return and send you a Notice of Reassessment. However, if the Assistant Director of Appeals disagrees, we will send you a Notice of Confirmation confirming that the assessment was correct.
Tax Court of Canada
If you still do not agree, you can appeal our decision to the Tax Court of Canada. You have 90 days from the date we mail our decision on your objection (a Notice of Reassessment or a Notice of Confirmation). You can also file an appeal to the Tax Court of Canada if we do not notify you of our decision within 90 days of the date you filed your income tax objection, or within 180 days of the date you filed a GST/HST objection.
Federal Court of Appeal
If either you or the Minister want to appeal a decision the Tax Court of Canada made under the general procedure, the appeal must be filed with the Federal Court of Appeal no later than 30 days after the decision.
Either party can request that the Federal Court of Appeal review a decision the Tax Court of Canada made under the informal procedure. The Federal Court review will be restricted to questions of law and jurisdiction. An application for this type of review has to be filed no later than 30 days after the decision of the Tax Court of Canada.
Supreme Court of Canada
You can appeal a judgment of the Federal Court of Appeal to the Supreme Court of Canada. However, you first have to get the Supreme Court's permission.
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