Filing Your Return -> Income Tax Appeals
Income Tax Appeals After Notice of Objection
Income Tax Act s. 169(1)
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.
See also the CRA information Complaints and Disputes.
TaxTips.ca Resources
Voluntary Disclosures Program (VDP)
Taxpayer Rights / Taxpayers' Ombudsperson
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.
Revised: December 12, 2025