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Appeals to the Tax Court of Canada in GST/HST Matters

If you disagree with a decision rendered by the Minister on a notice of objection concerning the GST/HST, you have the right to bring an appeal before the Tax Court of Canada. To do so, you must file a notice of appeal in the Registry of the Tax Court of Canada within 90 days of the date on which we sent you the decision concerning the notice of objection.

The Tax Court of Canada hears appeals under two procedures: the informal procedure and the general procedure. In most cases, the court hears appeals under the general procedure. However, in your notice of appeal, you can elect to have your appeal heard under the informal procedure.

Informal procedure

You can elect to have the appeal heard under the informal procedure if the GST in dispute is $50,000 or less, unless the Attorney General of Canada requires that the general procedure be followed.

You can represent yourself or be represented by counsel or any other person.

Whether your appeal is allowed or dismissed, you do not have to pay any costs to the Minister, unless the Court finds that an undue delay prevented the prompt and effective resolution of the appeal. 

General procedure

If you do not elect to have the appeal heard under the informal procedure, the Tax Court of Canada will process it under the general procedure, regardless of the amount in dispute.

You can represent yourself or be represented by counsel. Corporations must be represented by counsel, unless the court authorizes otherwise under conditions it determines.

For more information about notices of appeal, consult the Tax Court of Canada website.

If you are dissatisfied with a decision of the Tax Court of Canada you can appeal it to the Federal Court of Appeal within 30 days of the Tax Court's judgment.

We recommend that you seek legal counsel if you need help preparing your appeal.

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