Revenue Canada Disputes
A Revenue Canada dispute is any disagreement that you have with the Canada Revenue Agency. These disputes can be about anything on your tax returns, such as credits, deductions, and income. Additionally, disputes can be about how to classify income and whether it should be counted as business income, or capital gains. There are many different types of Revenue Canada disputes, and here at Rosen Kirshen Tax Law, we can help with any dispute you have!
Revenue Canada Dispute – Notice of Assessment
Revenue Canada disputes usually arise upon receipt of a Notice of Assessment. Notices of Assessment notify taxpayers of the result of their tax filings and also indicate a refund or amount owing. Amounts reported in these Notices may differ from amounts reported in the taxpayer’s tax return which creates a situation where a taxpayer needs to dispute the Notice of Assessment.
Taxpayers have a right to dispute CRA assessments, and may do so by filing a notice of objection or loss determination. If you need more information before disputing a Revenue Canada assessment, there are several telephone numbers to contact depending on the nature of the inquiry. Please note that there is a deadline for a Revenue Canada dispute. Taxpayers may file a formal Notice of Objection within 90 days of receiving a Notice of Assessment. If 90 days have already passed, taxpayers may apply to the CRA for an extension of time to file their Notice of Objection. This application must outline reasons for why the Notice of Objection was not filed within the usual time limit. The time limit for this extension is one year after the 90 days has run out.
Revenue Canada Dispute – Appeals Division
After filing a Notice of Objection within the stipulated time period, the taxpayer will be contacted by the Appeals division of the Canada Revenue Agency. Typically, you will have an opportunity to present your argument to the appeals division before they respond. Once they have responded, you get one last chance to prove your point before a final decision is made. The final decision will either vacate, confirm, or further reassess the taxpayer’s Notice of Assessment. A vacation means that the CRA has entirely abandoned the Notice of Assessment in dispute and agree to go back to the taxpayer’s original position. A confirmation means that the CRA upholds the Notice of Assessment it issued, and a further reassessment means that the CRA has adjusted the Notice of Assessment in whole or in part.
Revenue Canada Dispute – Tax Court
If you still disagree with Revenue Canada after the Notice of Objection, Taxpayers may file a Notice of Appeal to Tax Court if they wish to further their Revenue Canada dispute. Appeals are heard at the Tax Court of Canada, which is an independent court of law that regularly conducts hearings in major centres across Canada.
The taxpayer may choose to have the appeal heard under either an informal procedure or general procedure. Smaller amounts are typically in dispute under the informal procedure, and there may not be strict adherence to all technical rules of evidence. Without choosing to hear the appeal under informal procedure, the appeal will be heard under general procedure. Under the general procedure, individuals may be self-represented and corporations must be represented by a lawyer.
Revenue Canada Dispute – Federal Court of Appeal and the Supreme Court of Canada
After the Tax Court renders its judgment, taxpayers may further appeal to the Federal Court of Appeal. These appeals are looked at based on whether there were errors in the original Tax Court hearing, which led to an incorrect result. If the taxpayer’s dispute involves issues of national significance, the taxpayer may apply for, and be granted, leave to further appeal to the Supreme Court of Canada. All judgments rendered by the Supreme Court of Canada are final.
If you are involved in a Revenue Canada dispute, or you disagree with the results of a Notice of Assessment you have received, call us today! We handle Revenue Canada disputes from audit all the way through the Federal Court of appeal. Make sure your Revenue Canada dispute is handled by a professional, we’re here to help!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
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CRA are the WORST. I need help.
I am being discriminated by Revenue Canada sense 1989 and it is getting worse
1989 Revenue Canada removed my children from my return
1993 94 and 1995 Revenue Canada, 1995 that I did not show $42000 in income I received the amount in 1994 and recorded this amount on my 1994 tax return Revenue Canada stated that I owed $89000 Then $67000 and than $37000 I have been tying to get a Notice of Assessment for those three years but Revenue Canada has refused to do so.
In 2001 I went to Fairness Fairness reviewed my taxes for the three years. Fairness stated that my taxes were the worst they had to deal with Mr J Scott, Fairness Rep, stated that in 2001 Revenue Canada owed me over $2000 Revenue Canada removed the interest and penalties
2013 Revenue Canada added something unto my tax return which gave me a refund of $847. I contacted Revenue Canada and asked them where this refund came from I was given three different reasons from Revenue Canada Revenue Canada sent me another notice and again Revenue Canada stated that I was entitled to this refund I stated that I was not entitles and that the check would not be cashed and would be returned. Revenue Canada processed this refund Revenue Canada discovered that Revenue believed that I owed money from 1993 94 or 95 I am not sure of the year because to date Revenue Canada has refused to give me the notice of assessments for those years.
I asked Revenue Canada how much they believed I owed for those years. Revenue Canada sent me for letters within two weeks with four separate amounts starting at $3200 and ending with $4700.
In 2019 I had a three hour conversation with Revenue Canada and I asked them why the Income Tax Act did not apply to me or does Revenue Canada think that I an STUPID and cannot read or right. Revenue Canada never answered my questions. Revenue Canada stated that I put this entry on my 2013 Tax return. The agent that I was speaking with brought up my 2013 tax forms and discovered that i did not have any entries that would give me a refund . I told Revenue Canada that it was a paper transaction and to reverse it. Revenue Canada stated that they did not have the ability to reverse this problem Revenue Canada stated that when the interest and penalties are paid the debt will be written off. I think that Revenue Canada went to my 1993 tax return and removed the interest and penalties and showed a refund The refund was latter shown as an amount owed because the ten years were up and revenue Canada wanted this debt they believe I owe
In 2019 ,20 and 21 Revenue showed my Business loss as a gains and that I owed income tax and not a refund It took two years correct this problem In 2021 Revenue Canada showed my loss as a gain I was told that it will take six to eight months to correct this problem.
I want to know why Revenue Canada has subjected me to these problems and why Revenue Canada thinks that I am STUPID and why the Income Tax Act does not apply to me .