{"id":1279670,"date":"2026-05-05T10:49:12","date_gmt":"2026-05-05T14:49:12","guid":{"rendered":"https:\/\/stepstojustice.ca\/steps\/\/3-appeal-to-the-tax-court-of-canada\/"},"modified":"2026-05-12T14:47:13","modified_gmt":"2026-05-12T18:47:13","slug":"3-porter-appel-devant-la-cour-canadienne-de-limpot","status":"publish","type":"steps","link":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/3-porter-appel-devant-la-cour-canadienne-de-limpot\/","title":{"rendered":"3. Porter appel devant la Cour canadienne de l\u2019imp\u00f4t"},"content":{"rendered":"\n

Si vous n\u2019\u00eates pas d\u2019accord avec la d\u00e9cision du ministre du Revenu national, vous pouvez porter appel devant la Cour canadienne de l\u2019imp\u00f4t<\/a>.<\/p>\n

En g\u00e9n\u00e9ral, vous devez d\u00e9poser ou envoyer votre appel dans les 90 jours<\/strong> suivant la date de la d\u00e9cision du ministre du Revenu national.<\/p>\n

Si vous ne pouvez pas respecter ce d\u00e9lai, vous pouvez demander une prolongation. Il faut toutefois le faire dans les 90 jours suivant la fin du premier d\u00e9lai de 90 jours.<\/p>\n

Comment porter appel<\/h3>\n

La lettre de d\u00e9cision du ministre pr\u00e9sente vos droits li\u00e9s \u00e0 l\u2019appel et le processus connexe. Avant de commencer la proc\u00e9dure d\u2019appel, consultez le bureau de la Cour canadienne de l\u2019imp\u00f4t le plus pr\u00e8s de chez vous<\/a> pour vous informer.<\/p>\n

En g\u00e9n\u00e9ral, le premier document que vous devez soumettre \u00e0 la Cour canadienne de l\u2019imp\u00f4t s\u2019appelle un \u00ab Avis d\u2019appel<\/a> \u00bb. Il est pr\u00e9f\u00e9rable de l\u2019envoyer au moyen du service en ligne de d\u00e9p\u00f4t de documents<\/a> de la Cour.<\/p>\n

Vous pouvez utiliser le m\u00eame format que dans l\u2019Avis d\u2019appel<\/a>. Vous devez indiquer les raisons de votre appel et les faits qui l\u2019appuient. Vous pouvez aussi envoyer une lettre \u00e0 la Cour canadienne de l\u2019imp\u00f4t.<\/p>\n

Apr\u00e8s l\u2019envoi de votre Avis d\u2019appel ou de votre lettre, la Cour donnera la possibilit\u00e9 aux autres personnes concern\u00e9es de pr\u00e9senter leurs arguments.<\/p>\n

Vous recevrez ensuite un avis indiquant la date et l\u2019heure de votre audience.    <\/p>\n

Vous pouvez vous repr\u00e9senter vous-m\u00eame \u00e0 l\u2019audience ou vous faire repr\u00e9senter par un avocat ou un repr\u00e9sentant, comme un comptable.<\/p>\n

Pour en savoir plus, consultez la page Vos droits d\u2019appel \u2013 Assujettissement au R\u00e9gime de pensions du Canada et \u00e0 l\u2019assurance\u2011emploi<\/a> et les diagrammes<\/a> de la Cour canadienne de l\u2019imp\u00f4t.<\/p>\n

Demandez de l\u2019assistance juridique<\/h3>\n

Le processus d\u2019appel est complexe. Il vaut mieux obtenir les conseils juridiques d\u2019un avocat ou d\u2019une clinique juridique communautaire<\/a>.<\/p>\n

Pour en savoir plus, lisez O\u00f9 puis-je obtenir de l\u2019aide et des conseils relativement \u00e0 mes droits en tant que travailleur?<\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"template":"","class_list":["post-1279670","steps","type-steps","status-publish","hentry"],"yoast_head":"\n3. Porter appel devant la Cour canadienne de l\u2019imp\u00f4t - Justice pas-\u00e0-pas<\/title>\n<meta name=\"description\" content=\"Si vous n\u2019\u00eates pas d\u2019accord avec la d\u00e9cision du ministre du Revenu national, vous pouvez porter appel devant la Cour canadienne de l\u2019imp\u00f4t. 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