Federal Tribunals & AgenciesFixed feeCRA disputes and the Tax Court of Canada (informal procedure)

CRA — benefit eligibility review (Canada Child Benefit)

Responding to a Canada Child Benefit review or audit.

A notice of objection is usually due within 90 days of the date on the notice of assessment (for many individuals, one year after the filing due date if that is later), and a Tax Court appeal usually within 90 days of the CRA's decision on the objection. Ontario Licensed paralegal firm (LSO P21785)

What is included

  • Reviewing the assessment, reassessment or benefit decision and the CRA's reasons
  • Preparing and filing a notice of objection, or a relief or review request
  • Gathering receipts, records and explanations that support your position
  • Dealing with CRA officers and appeals officers for you, with your written authorisation
  • Preparing and presenting an informal procedure appeal at the Tax Court of Canada, where the service covers it

What is not included

  • Filing fees, translations, transcripts, professional reports and other disbursements
  • A judicial review or appeal in the Federal Court or Federal Court of Appeal, which needs a lawyer
  • Later stages, such as a further appeal or extra hearing days, unless agreed in writing
  • Attending a hearing when the service covers documents or advice only

Who this service is for

  • Individuals and small businesses who disagree with a CRA assessment or reassessment
  • Families whose Canada Child Benefit or GST/HST credit was reduced or stopped
  • Taxpayers asking for penalty relief or wanting to correct past filings voluntarily

Information to have ready

  1. 1The notice of assessment, reassessment or CRA letter, with its date
  2. 2The tax returns and slips for the years in question
  3. 3Receipts, bank records and other proof for the items in dispute
  4. 4Any letters already exchanged with the CRA

Frequently asked questions

How much does it cost?

The fee is $350 plus 13% HST ($395.50 in all) for the work described on this page. Court, tribunal or government fees and other disbursements are extra. We confirm the scope and the fee in a written retainer agreement before any work starts.

What happens when I check out?

You book a time for your intake call, then save a card on Stripe's secure page. Nothing is charged today: the card is only charged later, for an invoice for work already done, as your retainer agreement sets out. A licensed paralegal confirms the details, checks for conflicts of interest and, if we can act for you, sends the retainer agreement. Fees paid before the work is done are held in our trust account.

What is the Tax Court's informal procedure?

A simpler route for disputes below a set amount of federal tax and penalties per year. You may be represented by an agent rather than a lawyer, and the rules of evidence are applied more flexibly.

What is the Voluntary Disclosures Program?

A CRA program that may give relief from penalties and some other charges when you come forward to correct past tax filings. Relief is usually greater if you apply before the CRA contacts you about the issue, and whether it is granted is up to the CRA.

Does filing an objection stop collection?

For many income tax amounts, the CRA usually holds collection of the disputed amount while an objection or Tax Court appeal is under way, but some amounts, such as payroll deductions and GST/HST, are not held. We check this with you early.

General information only, not legal advice. NEO Legal Services Professional Corporation is a licensed paralegal firm regulated by the Law Society of Ontario.

Important limitations

  • No outcome can be guaranteed; the tribunal or agency decides
  • Federal deadlines are strict, and late filings may not be accepted
  • Some steps, such as a Federal Court judicial review, are outside a licensed paralegal's scope
  • Some federal work may be outside what a licensed paralegal is permitted to do, such as a Federal Court judicial review or a government application that is not part of a tribunal case; before any work starts we confirm that your matter is within that scope, and we can refer anything that is not to an Ontario lawyer.
Law Society of Ontario — Barreau de l'Ontario
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