Objections and Appeals in British Columbia
Reviewed by the Commoner Law Editorial Team. 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 a CRA assessment or reassessment, you can file a Notice of Objection under Section 165 of the Income Tax Act.
For individuals, the deadline is the later of 90 days from the date of assessment or one year after the filing deadline for that tax year. For corporations, the deadline is 90 days only.
Once you file, a CRA Appeals officer reviews your case independently from the auditor who made the original decision. This is a fresh look at your situation.
If you are still unsatisfied after the Appeals review, you can appeal to the Tax Court of Canada within 90 days of the CRA's decision. The Informal Procedure is available for disputes under $25,000 — it is simpler, faster, and you do not need a lawyer.
If the CRA has not responded to your objection within 90 days, you can go directly to Tax Court without waiting (Section 169).
When does it apply?
This applies to any taxpayer who has received a Notice of Assessment or Reassessment they disagree with.
- Individuals have the later of 90 days or one year after the filing deadline.
- Corporations have 90 days only.
- Late-filed objections may be accepted if you apply within one additional year under Section 166.1.
What to Do If You Disagree with a CRA Tax Assessment in Canada
- Act quickly — mark the 90-day deadline on your calendar as soon as you get your assessment.
- File Form T400A online through My Account or by mail.
- Clearly state the issues, relevant facts, and legal basis for your disagreement.
- Wait for the Appeals officer's review — they will contact you to discuss.
- If still unsatisfied, file with the Tax Court of Canada within 90 days of the CRA's decision.
- If CRA has not responded within 90 days, you can go directly to Tax Court.
What should you NOT do?
- Don't miss the 90-day deadline — this is the most common and costly mistake taxpayers make.
- Don't assume filing an objection means you don't have to pay — individuals get a postponement of collection, but large corporations must pay 50% upfront.
- Don't file a vague objection — clearly explain what you disagree with and why.
- Don't confuse a service complaint with a formal objection — they are different processes with different outcomes.
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
Common Questions
When does objections and appeals apply?
This applies to any taxpayer who has received a Notice of Assessment or Reassessment they disagree with.Individuals have the later of 90 days or one year after the filing deadline.Corporations have 90 days only.Late-filed objections may be accepted if you apply within one additional year under Section 166.1.
What should I do if the CRA assessed me incorrectly and I want to dispute it in Canada?
Act quickly — mark the 90-day deadline on your calendar as soon as you get your assessment.File Form T400A online through My Account or by mail.Clearly state the issues, relevant facts, and legal basis for your disagreement.Wait for the Appeals officer's review — they will contact you to discuss.If still unsatisfied, file with the Tax Court of Canada within 90 days of the CRA's decision.If CRA has not responded within 90 days, you can go directly to Tax Court.
What mistakes should I avoid with objections and appeals?
Don't miss the 90-day deadline — this is the most common and costly mistake taxpayers make.Don't assume filing an objection means you don't have to pay — individuals get a postponement of collection, but large corporations must pay 50% upfront.Don't file a vague objection — clearly explain what you disagree with and why.Don't confuse a service complaint with a formal objection — they are different processes with different outcomes.
Objections and Appeals in other states
Same topic, different jurisdiction. Pick the one that applies to you.