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13.7. Appeal Procedures

If a taxpayer disagrees with an assessment, they may lodge a notice of objection with the tax authority within 90 days of the date the assessment was mailed.

If the taxpayer disagrees with the decision of the tax authority, they may file an appeal with the Tax Court of Canada. The appeal must be filed within 90 days of date the decision on the objection is mailed. If the tax authority has failed to provide a decision on the notice of objection within 90 days, the taxpayer may appeal to the Tax Court directly.

Final appeals may be made to the Federal Court of Appeal.