Tax LawLawyer referralAudits, objections and tax appeals
Federal Court of Appeal tax appeal
Appealing or responding to a Tax Court of Canada judgment at the Federal Court of Appeal.
An objection is usually due within 90 days (or, for most individuals, one year after the filing due date if that is later), and a Tax Court appeal within 90 days after the CRA confirms or changes the assessment. Ontario Done by an Ontario lawyer, by referral
What is included
Reviews the audit proposal or reassessment and the reasons for it
Prepares responses to audit questions and proposal letters
Files a notice of objection and works with the appeals officer
Starts an appeal in the Tax Court of Canada if the objection is not resolved
Negotiates settlements and represents you at hearings
What is not included
Any tax, penalties or other amounts the tax authority says you owe
Bookkeeping, accounting and tax return preparation, unless arranged separately
Court fees, reports from accountants or valuators, and other disbursements
Work by NEO Legal Services: NEO is a paralegal firm and only makes the referral
Who this service is for
Taxpayers under audit or reassessed by the CRA
Business owners and directors facing assessments
Employers facing payroll or source deduction assessments
Information to have ready
1Audit letters, proposal letters and notices of reassessment
2Records supporting your position for each year in question
3Your accountant's working papers
4Any earlier correspondence with the tax authority
How a referral works
1Tell us in a few words what the matter is about, and who else is involved, so we can check for a conflict of interest.
2We recommend an Ontario lawyer for your matter, and at least one other you could choose instead.
3The lawyer runs their own conflict check, confirms the scope and quotes the fee, normally in a written retainer agreement.
4You pay the lawyer's fee to the lawyer. Any referral fee comes out of it, is disclosed to you in writing, and never increases what you pay.
Lawyers usually charge $500–$1,000/hr for this kind of work, by the hour. The lawyer quotes the actual rate and an estimate. You pay the lawyer directly; the referral itself costs you nothing.
Should I speak to the CRA auditor before I get advice?+
You can, but it is often wise to get advice first, especially if the audit may involve unreported income or penalties. Communications with a lawyer for legal advice are generally protected by solicitor-client privilege.
What if I missed the deadline to object?+
You may be able to ask for an extension of time, usually within one year after the original deadline. The lawyer can tell you whether this is still possible.
Will the CRA stop collecting while I object?+
For most income tax assessments, the CRA generally holds off on collection while an objection or appeal is under way, but other amounts, such as GST/HST and payroll source deductions, may still be collected. The lawyer explains what applies to you.
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 with the CRA or the courts can be guaranteed
Collection may continue on some amounts while a dispute is ongoing
Tax advice depends on accurate and complete figures from you and your accountant