Tax Decisions APPEALS CHART for business and estates law

For income tax appeals to the TCC (exclusive jurisdiction) see pg. 184-185 (informal procedure vs.
general procedure).

Decision Type of decision Appeal mechanism Leave requirement, Reference

-maker and reviewing body timelines & parties to
appeal

Minister Ontario Appeals and With respect to appeals of Business

of CORPORATE objections go to CRA Ontario corporate tax Pg. 179
Revenue TAX FIRST; however, assessments to COURT, (1.2)
(Ontario) ASSESSMENTS appeals that were corporate taxpayers will
or CRA made after April already in progress continue to file tax appeals
3, 2008 on that date (April 3, with Ontario Superior Court
2008) remain with the of Justice. Copy of notice of
Ontario Ministry of appeal is to be served on the
Finance, while Minister of National Revenue
objections in progress (MNR) (via registered mail to
are finalized by the Assistant Commissioner,
CRA. CRA). Filing and service must
*If objection and be completed within 90 days
appeal has been from the date the CRA
dealt with by CRA, confirmed an assessment or
can file appeal with has reassessed the taxpayer.
Ont. Superior Court of
Justice (see below ↓)

**For income tax

appeal notice of
objection (step 1) or
appeal to the TCC
(step 2) see pg. 181-
184 (2.4 & 2.5).

CRA DISPOSITION Superior Court of Must have first filed an Business

ON APPEAL or Justice objection and appeal with the Pg. 179
objection to CRA; serve notice of appeal (1.2)
Ontario on the federal Minister of
CORPORATE National Revenue via
TAX registered mail within 90 days
ASSESSMENTS that the CRA confirms an
assessment or has
reassessed the taxpayer
Minister [ESTATES] The estate trustee is No leave requirement Estates
of Assessment for entitled to challenge mentioned; estate trustee Pg. 537-
Revenue additional estate an assessment for may appeal 539 (2.7.2)
(Ontario) additional estate
administration tax
[Minister administration tax & if
of owing the Minister confirms
Finance] the assessment, to
appeal the
assessment to the
Superior Court of
Justice [538R]

Minister MNR issues a nil No appeal available N/A. However, a taxpayer Business
of assessment (no may request the MNR to Pg. 181
National tax, interest, or determine the amount of (2.2)
Revenue penalties certain losses (notice of
(federal) payable) determination (see below ↓))
(MNR)

MNR Determination in CRA Appeals Branch “Afterwards, the provisions of Business

respect of any the ITA dealing with Pg. 181
non-capital loss, taxpayers’ appeals from (2.2)
net capital loss, assessments apply to the
restricted farm MNR’s determination.”
loss, or limited
partnership loss

MNR Assessment Notice of objection to Notice of Objection must be Business

(taxpayer is an the assessment (CRA filed on or before the later of: Pg. 181-
individual or a Appeals Branch). (A) the day that is one year 182
GRE) Must be served on after the balance-due day of (2.4.1).
the MNR. the taxpayer for the year AND
(B) the day that is 90 days
after the day of mailing of the
notice of assessment.

*See pg. 182 for how/where

to file notice & applications for
extension of time (2.4.2)

MNR Assessment Notice of objection to Notice of Objection must be Business

(taxpayer is e.g. CRA Appeals Branch filed on or before the day that Pg. 182
trust or is 90 days after the day of (2.4.1).
testamentary trust mailing the notice of
other than a assessment.
GRE)
MNR Refusal of Appeal to Tax Court However, NO APPLICATION Business
application for of Canada (TCC) for an extension may be Pg. 182
extension of time made after the expiration of (2.4.4)
to file notice of 90 days after the day on
objection which notification of the
decision was mailed to the
(or failure of MNR taxpayer.
to respond to
such application
after 90 days)

MNR Failure to provide Appeal to Tax Court Business

disposition (i.e. of Canada Pg. 183
decision) on (2.4.5)
objection to
assessment
within 90 days

MNR Notice of Appeal to Tax Court Notice of objection to Business

confirmation, of Canada assessment or reassessment Pg. 183
reassessment or NOT required; direct appeal (2.5.1)
additional to TCC within 90 days of
assessment in mailing of notification of
disposition of decision. Can apply to TCC
objection of for extension of time for
assessment appeal within 1 year of said
date.

Tax Court Judgment under Informal procedure Business

of informal judgment has no Pg. 184
Canada procedure precedential value; (2.5.3(a))
(TCC) Decision not open to
[Informal Pro question or review
APPLIES when: except on a limited
(1) aggregate of appeal under the
tax and penalties Federal Courts Act.
is equal to or less
than $25,000; (2)
amount of loss is
equal to or less
than $50,000 OR
(3) subject matter
is only re: interest
and taxpayer has
elected to use
informal
procedure.]
Tax Court Judgment under Decision can be Must be filed within 30 days Business
of general further appealed to of the TCC judgment or order. Pg. 184-
Canada procedure the Federal Court of 185
Appeal; and with (2.5.3(b))
[General Pro leave any further
APPLIES to all appeal to the SCC
other income tax
appeals institute
after Dec 31,
1990 (except for
trial de novo
appeals in the
FC)]