News and Insights

CRA Issues Publication on the Process for Appealing GST/HST Assessments

Tax Development Jan 24, 2020

Recently, the Canada Revenue Agency issued publication RC4443-3, “Appealing GST/HST Assessments to the Tax Court of Canada” to provide guidance on filing tax appeals with the Tax Court of Canada (TCC).

The publication draws attention to the two (2) distinct procedures for filing appeals to the TCC—the informal procedure and the general procedure. Tax payers are reminded that the informal procedure typically caters to objections where the amount in dispute is not greater than $50,000.

The publication also provides detailed information on filing fees, eligibility, costs and general processes for filing an appeal under both procedures.