Appealing a CRA decision to the Tax Court of Canada
Appeal
Section 169 gives a taxpayer who has filed a notice of objection and is unsatisfied with CRA's decision the right to appeal to the Tax Court of Canada.
Plain-language explanation
Section 169 is the statutory route from CRA to the Tax Court of Canada. After your objection (s.165) is decided unfavourably — or 90 days have passed without a decision — you can appeal to the Tax Court.
Two procedures in Tax Court:
*Informal Procedure:* For disputes involving $25,000 or less in tax (per year), or $50,000 or less in loss amounts. No pleadings required. Decisions are final (cannot be appealed to Federal Court). Taxpayers can represent themselves. Costs are minimal.
*General Procedure:* For larger amounts. Requires formal pleadings. More like a regular civil trial. Costs can be significant. Tax law firms are typically involved.
90-day deadline: You must file the Tax Court appeal within 90 days of the date of CRA's decision on your objection (or 90 days after the objection was "deemed confirmed" for non-response).
Tax Court decisions: The Tax Court can: - Allow the appeal and vacate or vary the assessment - Dismiss the appeal
Federal Court of Appeal / Supreme Court: General Procedure decisions can be appealed to the Federal Court of Appeal, and ultimately to the Supreme Court of Canada (with leave). Informal Procedure decisions cannot be appealed.
Example
CRA denied Raj's objection on May 1, 2026. He has until July 30, 2026 (90 days) to file a Tax Court appeal. His dispute is $18,000 — it goes to the Informal Procedure. He represents himself, files a 2-page notice of appeal, and the hearing is scheduled for 6 months later.
Amendment history
Significant changes to this provision. Older versions help you understand rules that applied in prior tax years.
Tax Court of Canada electronic filing introduced. Taxpayers can now file Notices of Appeal online through the Tax Court's portal, reducing the friction for self-represented individuals.
Before
All appeals required paper filing by registered mail
After
Electronic filing available through Tax Court online portal
Common questions
Can I represent myself in Tax Court? +
Yes. In the Informal Procedure (under $25,000 in tax per year), most individuals represent themselves. The Tax Court is designed to be accessible without a lawyer for smaller disputes. Many taxpayers succeed self-represented with well-organized documentation.
How long does a Tax Court appeal take? +
In the Informal Procedure, hearings typically occur 6–18 months after filing. The General Procedure takes longer — 2–4 years is common for complex cases.
What are my chances of winning at Tax Court? +
It depends heavily on the issue. For well-documented expense deductions, objections and appeals succeed frequently. For aggressive tax planning or schemes, success rates are much lower. Independent legal advice from a tax lawyer who handles Tax Court matters will give you the most realistic assessment.
Key terms
Related sections
Related guides
Source: Income Tax Act, RSC 1985, c. 1 (5th Supp.), section 169. — Read the official text on Justice Canada
These summaries are for educational purposes only and do not constitute legal or tax advice. Speak with a CPA for advice on your specific situation.