British Columbia Objections and Appeals Laws (2026)
About this article
Sourced from Canadian federal statutes and official sources. Provincial information reflects each province's own legislation and court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
If you disagree with an assessment or reassessment, you can file a Notice of Objection under section 165. This is the formal first step — and the one most people miss because the deadline is short.
For individuals, you have the later of 90 days from the assessment date or one year after the return's filing due date. For corporations, it's 90 days only. The Act does not extend these clocks generously.
Once filed, the case moves to a CRA Appeals officer who reviews it independently from the auditor who made the original decision. That separation matters — it's the first time fresh eyes look at your file.
Still unsatisfied? Appeal to the Tax Court of Canada within 90 days of the Appeals decision. For disputes under $25,000, the Informal Procedure is the way: simpler rules, faster timelines, no lawyer required.
And if the CRA goes silent for 90 days after your objection, you can skip the wait and head straight to Tax Court under section 169.
When does it apply?
Applies to any taxpayer who's received a Notice of Assessment or Reassessment they disagree with.
- Individuals: the later of 90 days or one year after the filing deadline.
- Corporations: 90 days, period.
- A late-filed objection can sometimes be accepted within one additional year under s. 166.1, but only if you can explain the delay.
What to Do If You Disagree with a CRA Tax Assessment in Canada
- Mark the 90-day deadline the moment the assessment lands.
- File Form T400A through My Account or by mail.
- Lay out the issues, the relevant facts, and the legal basis — vague objections drift.
- Wait for the Appeals officer to make contact. They will.
- If you still disagree, file with the Tax Court of Canada within 90 days of the decision.
- If CRA hasn't responded after 90 days, go straight to Tax Court — you don't have to wait.
What should you NOT do?
- Don't miss the 90-day deadline. The most common and costliest mistake in Canadian tax practice.
- Don't assume objection equals no payment. Individuals get collection postponed, but large corporations have to pay 50% upfront.
- Don't file vague objections. Spell out what you disagree with and why.
- Don't confuse a service complaint with a formal objection. Different processes, different outcomes — the service complaint route doesn't preserve appeal rights.
How British Columbia differs from federal law
The appeal process differs depending on whether the tax is federal (handled by CRA) or provincial (handled by the BC Ministry of Finance).
- For federal income tax and GST: you file a Notice of Objection with the CRA, then appeal to the Tax Court of Canada. This is the same across all provinces.
- For BC provincial taxes (PST, employer health tax, property transfer tax): you request a review by the Minister of Finance within 90 days of the assessment. The Minister's delegate will issue a decision.
- If unsatisfied with the Minister's review, you can appeal to the BC Supreme Court within 90 days of the decision.
- BC does not have a specialized provincial tax tribunal — appeals go directly to the general superior court (BC Supreme Court).
Additional Steps in British Columbia
For federal tax objections, follow the CRA process. For BC provincial tax appeals, send your review request to the BC Ministry of Finance, Consumer Taxation Branch within 90 days of the notice of assessment. Include your assessment number, reasons for disagreement, and supporting documents. The Ministry's address and forms are on the BC Government website.
Relevant Law: Provincial Sales Tax Act, SBC 2012, c. 35, ss. 198–205; Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 165 (federal objections); Tax Court of Canada Act, RSC 1985, c. T-2
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Common Questions
What is the objections and appeals right in Canada?
If you disagree with an assessment or reassessment, you can file a Notice of Objection under section 165. This is the formal first step — and the one most people miss because the deadline is short.For individuals, you have the later of 90 days from the assessment date or one year after the return's filing due date. For corporations, it's 90 days only. The Act does not extend these clocks generously.Once filed, the case moves to a CRA Appeals officer who reviews it independently from the auditor who made the original decision. That separation matters — it's the first time fresh eyes look at you...
When does objections and appeals apply?
Applies to any taxpayer who's received a Notice of Assessment or Reassessment they disagree with.Individuals: the later of 90 days or one year after the filing deadline.Corporations: 90 days, period.A late-filed objection can sometimes be accepted within one additional year under s. 166.1, but only if you can explain the delay.
What should I do if the CRA assessed me incorrectly and I want to dispute it in Canada?
Mark the 90-day deadline the moment the assessment lands.File Form T400A through My Account or by mail.Lay out the issues, the relevant facts, and the legal basis — vague objections drift.Wait for the Appeals officer to make contact. They will.If you still disagree, file with the Tax Court of Canada within 90 days of the decision.If CRA hasn't responded after 90 days, go straight to Tax Court — you don't have to wait.
What mistakes should I avoid with objections and appeals?
Don't miss the 90-day deadline. The most common and costliest mistake in Canadian tax practice.Don't assume objection equals no payment. Individuals get collection postponed, but large corporations have to pay 50% upfront.Don't file vague objections. Spell out what you disagree with and why.Don't confuse a service complaint with a formal objection. Different processes, different outcomes — the service complaint route doesn't preserve appeal rights.
Objections and Appeals in other states
Same topic, different jurisdiction. Pick the one that applies to you.