Charities

If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to:

Filing an objection is the first step in the formal process of resolving a dispute. You can file an objection to the Minister by writing to the Assistant Commissioner, Appeals Branch, 25 Nicholas Street, Ottawa, ON K1A 0L5. In all cases, you have to provide the reasons for the objection and all the relevant facts.

Filing an appeal to the courts

If you disagree with our decision resulting from an objection, you have the right to file an appeal to the courts.

In Situations A, you can appeal to the Federal Court of Appeal. This ruling can, in turn, be challenged through the Supreme Court of Canada, with that court's permission.

In Situations B, you can appeal to the Tax Court of Canada, either under the Informal Procedure or the General Procedure. These procedures are explained in pamphlet P148, Your Appeal Rights Under the Income Tax Act. If you are not satisfied with the judgment of the Tax Court of Canada, you can appeal to the Federal Court of Appeal, and a judgment of the Federal Court of Appeal to the Supreme Court of Canada, with that court's permission. Please note that the Federal Courts Act limits the grounds for an appeal from a judgment of the Tax Court on a matter heard under the Informal Procedure.