Income tax

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

• income tax assessments and reassessments; and
• determinations and re-determinations of the goods and services tax/harmonized sales tax (GST/HST) credit and the Canada Child Tax Benefit (CCTB).

Filing an objection is the first step in the formal process of resolving a dispute. You can choose to file your objection by using one of the three available options:

• using My Account or My Business Account (an environmentally friendly option);
• writing to the Chief of Appeals at your tax services office or tax centre; or
• using Form T400A, Objection - Income Tax Act.

In all cases, you have to provide the reasons for the formal dispute as well as all the relevant facts and documentation.

Filing an appeal to the courts

If you disagree with our decision resulting from an objection, you can appeal your assessment or determination 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.

Amounts owing that are under a formal review

In most cases, you do not have to pay income tax amounts that are in dispute until you have had a formal review by the CRA or, if you have filed an appeal, until the Tax Court of Canada issues its decision or you withdraw your appeal. In addition, if you file an objection, and have previously paid an amount towards an assessment or reassessment, you may request that we repay the amount you have paid that is in dispute. If you are entitled to a repayment, we will first apply the amount to reduce or clear any other amounts you owe that are not in dispute. We will refund the remainder.

It is important to note that interest charges apply during any period that an amount in dispute is not paid.

For more information, see the following publication:

• P148 Your Appeal Rights Under the Income Tax Act