What is the Tax Court of Canada
The Tax Court of Canada is a specialized court in Canada that has exclusive jurisdiction over legal tax matters. The Tax Court is the body of court or competition jurisdiction to handle all tax court appeals.
Appeals to the Tax Court
If you disagree with a decision of the CRA or disagree with the tax the CRA claims you owe, you have a right to appeal this to the Tax Court of Canada.
A Notice of Appeal to the Tax Court of Canada must be filed within 90 days from the date of the issuance of the Notice of Assessment. If you miss this deadline, there are mechanisms to file an Application for an Extension of Time to allow an additional 12 months to file the Tax Court Appeal.
The Tax Court of Canada has two streams available to taxpayers: the informal and the general procedure. The informal procedure is intended to handle lower amounts in dispute (the amount in dispute for each year is $25,000 or less), which is a process similar to the small claims court. The general procedure handles the remainder of actions where the full rules of evidence apply.
In both procedures, there is opportunity to settle the matter with the Department of Justice, who are the CRA’s lawyers, before the matter proceeds to trial.
Why you Need a Tax Litigation Lawyer
If you disagree with a decision of the CRA or the amount of tax claimed from you, you have rights available to you. You need strong and experienced legal counsel to appeal the decision or assessment to the Tax Court of Canada. With years of experience in corporate and tax law, our tax litigators have the knowledge and tools to fight for your interests against the Department of Justice in the Tax Court of Canada.
Have a tax dispute? We’re here to help™.