Tax Court of Canada Appeals

If your notice of objection has been reviewed and you still disagree with the CRA’s decision, the next step is to file a notice of appeal with the Tax Court of Canada. A Toronto tax lawyer at Kirshen Tax Law can help you navigate the appeal process from start to finish.

Similar to objections, you have 90 days to file your notice of appeal from the date of the notice of reassessment, assessment, determination, or confirmation.

Depending on the amount in dispute, you may file your appeal under either the informal or general procedure. Think of the informal procedure as the small claims court version of the Tax Court.

Tax Court appeals can be time-consuming and costly. They involve several litigation steps before a matter is ever heard in court. At Kirshen Tax Law, we pride ourselves on settling the vast majority of cases before they reach trial.

Before filing your appeal, we’ll review your case and help determine the best possible outcome. We often prepare a formal settlement offer outlining our position and proposed resolution, which is then submitted to the CRA’s lawyers at the Department of Justice. Working with an experienced Toronto tax lawyer gives you the advantage of early resolution strategies that can avoid costly litigation.

Informal Procedure

The informal procedure is more flexible and less complex than the general procedure. The rules of evidence are relaxed, and many litigation steps are simplified or skipped entirely.

To qualify for the informal procedure:

• The amount in dispute must be $25,000 or less per assessment;
• The loss in dispute must be $50,000 or less per determination; or
• Only interest and penalties are in dispute.

You must clearly state in your notice of appeal that you are electing to proceed under the informal procedure.

General Procedure

If your case does not qualify for the informal procedure, it will automatically proceed under the general procedure.

This process is more formal and involves multiple steps before a hearing date can be scheduled. These include:

• Preparing and filing a list of documents outlining what evidence you intend to rely on;
• Creating a book of documents containing all relevant records;
• Attending examinations for discovery, where the CRA’s lawyer may question you (and you may question them); and
• Preparing a book of authorities, which includes statutes, regulations, and case law that support your legal position.

Why Work with Kirshen Tax Law?

Tax Court can be overwhelming if you don’t have legal representation. As Toronto tax lawyers focused on CRA disputes, we understand the Tax Court process and how to position your case for the best possible outcome. We handle every aspect of your appeal and aim to resolve the matter efficiently and effectively, ideally before it ever reaches trial.

Proven Results: Tax Court Appeals

We’ve represented clients in a wide range of Tax Court matters, including informal and general procedure appeals. In many cases, we’ve resolved disputes through negotiated settlements before trial, saving clients time, stress, and legal costs. When necessary, we’ve taken cases to hearing and achieved successful outcomes that overturned CRA reassessments, removed penalties, and significantly reduced the amounts owed.

See examples of successful Tax Court results here.

Book a Free Consultation

If you need to file a notice of appeal to the Tax Court of Canada, contact us for a free consultation. We’ll explain your options clearly and fight to get you the best possible result. Book a free consultation with a Toronto tax lawyer who understands how to succeed in both informal and general Tax Court appeals.