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Section
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Section
32 - Appeal to Minister
Section
33 - Appeal to Courts |
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Section
17 - Appeal to Minister
Section
18 - Appeal to Courts |
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| Forest Act |
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Section 142.9 - Appeal to Minister
Section 142.91 - Appeal to Court |
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Section
23 - Appeal to Minister
Section
24 - Appeal to Supreme Court
Section
25 - Appeal to Court of Appeal |
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Section
23 - Appeal to Minister
Section
24 - Appeal to Supreme Court
Section
25 - Appeal to Court of Appeal |
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| International Financial Activity Act |
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Section 38 - Appeal to Minister
Section 39 - Appeal to Courts |
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| Income
Tax Act |
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Section
42 - Appeal to Supreme Court
Section
43 - Reply to Appeal
Section
44 - Procedures |
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You have the right to appeal assessment notices and certain other notifications issued by the branch to the Minister of Small Business and Revenue. You also have a right to appeal the Minister's decisions on such matters to the courts.
Refer to the following statutory links for information on such appeals: |
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Regulation
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| Income Tax Appeal Fee Regulation, 1994 |
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For appeals made under the Corporation Capital Tax Act, refer to Information Bulletin 6-94 for further information.
The branch generally does not handle appeals on provisions of the Income Tax Act which are administered by Canada Revenue Agency.
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