Once a notice of objection has been filed, a taxpayer may
appeal to the Tax Court of Canada to have the assessment
vacated or revised after:
the Minister of National Revenue has confirmed the
assessment or reassessed, or
90 days has elapsed since the notice of objection was
filed, and no decision has been received from the
Minister
Once a decision has been received from the Minister, the
taxpayer has 90 days from the mailing date of the decision
to file an appeal with the Tax Court of Canada.
Instructions for filing an appeal to the Tax Court are
contained in the Canada Revenue Agency (CRA) pamphlet P148
Resolving Your Dispute.
Tax Tip: If you don't get
a decision on your objection within 90 days, ask your
professional advisor if it is advisable to appeal to the Tax Court of Canada.