Upon being assessed or reassessed, a taxpayer has the
right to appeal by filing a Notice of Objection with the government.
There is however a time limit and individuals should not delay in obtaining
professional advice immediately upon receiving the Notice of Assessment
or Reassessment. If satisfaction is not obtained at the appeal division
level, there is a further right to appeal this decision to the Tax Court
of Canada. This Court is a tribunal independent of the Canada Revenue
Agency. Such an appeal also includes strict time limitations and individuals
should take immediate steps to ensure limitation periods are not missed.
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The general opinions expressed herein are for information
purposes only and are not to be relied on. Individuals are encouraged
to seek legal advice as it relates to their specific fact scenario to
ensure they are fully aware of their legal rights and obligations.
