3. Appeal to the Tax Court of Canada

If you disagree with the Minister of National Revenue's decision, you can to the Tax Court of Canada.

Generally, you must file or send in your appeal within 90 days from the date of the Minister of National Revenue's decision.

If you cannot meet the deadline, you can apply for an extension of time. But you must do this within 90 days of when the first 90-day period ends.

How to make an appeal

The Minister's decision letter outlines your appeal rights and the process. Before starting your appeal, contact the tax court office near you for more information.

In general, the first document you need to submit to the Tax Court of Canada is called the Notice of Appeal from the Tax Court of Canada. It's best to use the Tax Court of Canada's online document filing service.

You can follow the format in the sample Notice of Appeal. In it you include your reasons for the appeal and the facts that support your appeal. You can also send a letter to the Tax Court.

After you send in your Notice of Appeal or letter, the Court will let the other people involved give their arguments.

Then, you'll get a Notice of Hearing with a hearing date and time.

You can either represent yourself at your hearing or be represented by a lawyer or by an agent, such as an accountant.

You can read more in Your Appeal Rights: Canada Pension Plan and Employment Insurance Coverage and Roadmaps from the Tax Court of Canada.

Get legal help

The appeal process is complicated. It's a good idea to get legal advice from a lawyer or a community legal clinic.

And for more information, read Where can I get help and advice about my rights as a worker?