Summary Policy

Date
November 3, 2005

Reference Number
CSP - T09

Key Words
Tax Court of Canada - Appeal

Policy Statement

The Income Tax Act provides for an appeal process to the Tax Court of Canada.

Where the Minister has issued a notice of assessment to a registered charity and the charity has served on the Minister a notice of objection to the assessment, the charity may appeal to the Tax Court of Canada to have the assessment vacated or varied after either

• the minister has confirmed the assessment or reassessed, or
  
  
• 90 days have elapsed after service of the notice of objection and the Minister has not notified the registered charity that the Minister has vacated or confirmed the assessment or reassessed.

References

• Assessment, CSP-A27.
• Financial Penalties, CSP-F17.
• Objection, CSP-O05.
• Revocation Tax, CSP-R24.
• Sanctions, CSP-S17.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 169(1) and 189(8).
• Tax Court of Canada Act, R.S. 1985, c. T-2.