Jean-Pierre Blackburn, Canadian Minister of National Revenue, has reminded taxpayers that recourse options are available to those who do not agree with the assessment that they have received from the Canada Revenue Agency (CRA).
"The government of Canada is committed to administering the tax system fairly and consistently. When taxpayers disagree with an assessment, they have access to a fair and timely dispute resolution process. This is a vital aspect of safeguarding the trust and confidence of Canadians," stated Blackburn.
Taxpayers can object to most assessments and reassessments by filing an objection. Such cases are handled by appeals officers, who were not involved in the original decision. If taxpayers are not satisfied with the results of the review process, they can then appeal to the courts.
If taxpayers disagree with the CRA’s decision resulting from an objection relating to income tax, the assessment or determination can be appealed to the Tax Court of Canada, either under the Informal Procedure or the General Procedure. If taxpayers are not satisfied with the judgment of the Tax Court, an appeal can be made to the Federal Court of Appeal, and then to the Supreme Court of Canada, with that court's permission. However, the Federal Courts Act limits the grounds for an appeal from a judgment of the Tax Court on a matter heard under the Informal Procedure.
In most cases, taxpayers do not have to pay income tax amounts that are in dispute until the formal review is complete or, if an appeal is filed, until a court decision is rendered. However, interest charges apply during any period that an amount in dispute is not paid.
"Unfortunately, many misunderstandings arise from miscommunication or lack of information," said Minister Blackburn. "If a taxpayer disagrees with his or her assessment, I suggest that he or she contact the CRA to discuss the matter, starting with the tax centre that processed the return."
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