Tax Court

Tax Court of Canada: Challenging CRA Decisions

The Tax Court of Canada provides an independent judicial forum for taxpayers disputing decisions made by the Canada Revenue Agency (CRA). If you disagree with a CRA assessment or ruling, you have the right to appeal through the Tax Court. At KR Law Firm, we offer strategic legal representation to help clients navigate tax litigation and secure favorable outcomes.

How to Appeal a CRA Decision to Tax Court

Taxpayers must first file a Notice of Objection to dispute a CRA assessment. If the CRA upholds its decision after an internal review, the next step is filing a Notice of Appeal with the Tax Court of Canada. This formally begins the court process to challenge the CRA’s ruling.

For official Tax Court procedures, visit the Tax Court of Canada Rules.

Tax Court Procedures

The Tax Court has two distinct procedures, depending on the complexity and financial stakes of the case:

1. Informal Procedure

• No filing fee required.
• Applies to cases where disputed amounts do not exceed $25,000 per year for federal tax or $50,000 for GST/HST disputes.
• More flexible rules and faster processing times.
• Taxpayers can represent themselves without a lawyer.

2. General Procedure

• Formal process governed by the Tax Court of Canada Rules.
• Requires a filing fee, which varies based on the case value.
• Corporations must be represented by a legal professional.
• Suitable for complex or high-value tax disputes.

Our Approach to Tax Court Litigation

At KR Law Firm, we take a strategic and comprehensive approach to Tax Court cases, ensuring that our clients’ interests are fully represented.

1. Case Assessment & Legal Strategy

• Review of CRA reassessments and audit findings.
• Identification of errors or inconsistencies in the CRA’s position.
• Compilation of supporting financial records and legal precedents.

2. Skilled Representation in Tax Court
Our tax lawyers advocate aggressively for our clients by:

• Preparing and filing all necessary court documents.
• Delivering compelling oral arguments before the Tax Court.
• Cross-examining witnesses and presenting expert testimony.

Post-Trial Support & Further Appeals

Following the Tax Court ruling, we provide:

• Guidance on implementing court decisions.
• Filing further appeals if necessary.
• Ongoing compliance strategies to prevent future disputes.

Why Choose KR Law Firm for Tax Court Litigation?

• Extensive Tax Litigation Experience: Proven success in handling complex tax disputes.
• Strong Legal Advocacy: Aggressive representation in court.
• Personalized Tax Strategies: Tailored legal approaches for each case.
• Full-Service Legal Support: From appeals to post-court compliance.

Need to Dispute a CRA Decision? Contact Us Today.

If you are considering an appeal to the Tax Court of Canada, KR Law Firm can provide expert legal guidance. Book a consultation to discuss your tax dispute and explore your legal options.