Tax disputes in Canada are governed by strict deadlines under the Income Tax Act (Canada) (ITA) and the Excise Tax Act (Canada) (ETA). Missing these time limits for objections, appeals, or relief requests can forfeit a taxpayer’s rights. Below is a comprehensive list of certain key deadlines (and applicable extensions) for tax objections, appeals, taxpayer relief, and collections.
Objection Deadlines and Extensions
When a taxpayer disagrees with an assessment, a Notice of Objection must be filed within a prescribed time. If an objection deadline is missed, both Acts allow an application for an extension of time to object, first to the CRA and then (if needed) to the Tax Court of Canada (TCC). The table below summarizes the objection filing deadlines and extension timelines:
| Deadline / Event | Time Limit (Objection Stage) |
| Notice of Objection – ITA (Individual taxpayers) | Later of 90 days from the date of the Notice of Assessment or 1 year after the taxpayer’s filing due date for that return. This, potentially extended option, applies to individuals (other than trusts) and graduated rate estates. |
| Notice of Objection – ITA (Corporations & others) | 90 days from the date of the Notice of Assessment or Notice of Reassessment. |
| Notice of Objection – ETA (GST/HST) | 90 days from the date of the Notice of Assessment (for GST/HST and other amounts under the ETA). |
| Apply for Extension of Time to Object – ITA | Must apply to the CRA within one year after the 90-day objection deadline. |
| Apply for Extension of Time to Object – ETA | Must apply to the CRA within one year after the 90-day objection deadline. |
| If Extension Request is Denied by CRA (ITA) | Taxpayer can apply to the TCC for an extension within 90 days of the CRA’s refusal notice. Also, if the CRA has not responded to an extension application within 90 days of filing it, the taxpayer may apply to the TCC as though it were refused. The TCC can then consider and either grant or dismiss the extension request. |
| If Extension Request is Denied by CRA (ETA) | Taxpayer can apply to the Tax Court within 30 days of the CRA’s refusal of the extension (or if 90 days have elapsed with no decision). The ETA thus provides a shorter 30-day window after a refused extension request for objections to seek the Court’s intervention. |
Appeal Deadlines and Extensions
If the outcome of an objection is unfavorable (or unduly delayed), the next step is to appeal to the Tax Court of Canada. The ITA and ETA set deadlines for filing a Notice of Appeal after the CRA’s decision on an objection. The key documents to look out for that conclude a Notice of Objection are a Notice of Confirmation if no change is made to the assessment in dispute, or a Notice of Reassessment if the assessment in dispute has been varied. There are also provisions to appeal if the CRA delays its objection decision beyond a certain time. For missed appeal deadlines, a taxpayer can seek an extension of time to appeal by applying to the Tax Court. Key appeal-related deadlines are outlined below:
| Deadline / Event | Time Limit (Tax Court Stage) |
| Notice of Appeal to Tax Court – ITA | 90 days from the date the CRA mails its Notice of Confirmation (or notice of Reassessment) on the objection. If the CRA fails to issue a decision on the objection within 90 days of the objection being filed, the taxpayer is entitled to appeal to the Tax Court as though the objection were denied. |
| Notice of Appeal to Tax Court – ETA | 90 days from the date the CRA (Minister) sends the Notice of Confirmation or Notice of Reassessment after an objection. If 180 days have passed since the objection was filed under the ETA and no decision has been communicated, the taxpayer is entitled to appeal to the Tax Court as though the objection were denied. |
| Apply for Extension of Time to Appeal to Tax Court – ITA | Must apply to the Tax Court within one year after the 90-day appeal period has expired. |
| Apply for Extension of Time to Appeal to Tax Court – ETA | Must apply to the Tax Court within one year after the 90-day appeal period has expired. |
Taxpayer Relief Deadlines and Recourse
The Taxpayer Relief provisions allow the CRA to cancel or waive penalties and interest in extraordinary circumstances (or to accept certain late filings/elections). Such relief requests are subject to a strict 10-year limitation. If the CRA denies a relief request, the taxpayer cannot appeal to the Tax Court; instead, the decision may be challenged by an application for judicial review in the Federal Court. Key deadlines in this context:
| Deadline / Event | Time Limit (Relief and Review) |
| Taxpayer Relief Request (Interest/Penalties) | Must be submitted within 10 years from the end of the calendar year or fiscal period to which the request relates. |
| Judicial Review (Relief Denial) – Federal Court | If the CRA denies a relief request (or grants only partial relief), the taxpayer first has the right to request a second review of the decision. Once a decision is rendered on the second review, the taxpayer can apply to the Federal Court for a judicial review within 30 days of receiving the CRA’s decision. |
Collections Limitation Period (Ultimate Deadline for Tax Debt Collection)
Both the ITA and ETA impose an “ultimate” limitation period on the CRA’s ability to collect a tax debt. In general, the Canada Revenue Agency has 10 years to collect a tax debt, after which no further collection action can be taken unless the clock is reset by certain events (such as a payment or a written acknowledgement of the debt, or the CRA taking specific collection actions). Important points on limitation period for collection action:
| Deadline / Event | Time Limit (Collections) |
| Collections Limitation Period – ITA | Generally, 10 years from the “date the Minister can first legally begin collection” of the tax debt. Under subsection 222(3) of the ITA, the CRA cannot commence or continue collection action after this 10-year period expires. However, ITA subsection 222(5) provides that certain actions restart the 10-year clock – for example, if the CRA takes any action to collect (like a written demand or garnishment) or the taxpayer makes a payment or acknowledges the debt in writing, the limitation period is reset and starts running anew from that date. |
| Collections Limitation Period – ETA | Generally, 10 years from the start of the limitation period for the GST/HST or excise tax debt. Similarly, under section 313 of the ETA, the Minister may not commence or continue collection action of a tax debt after 10 years from when the period begins. The 10-year period begins once the amount is assessed and collectible (post-appeal or 90-day no-objection window) and is extended/reset by any taxpayer acknowledgement or CRA action to collect the debt. If a full 10 years passes with no collection activity and no acknowledgements, the debt becomes statute-barred from collection. |
