A Notice of Objection must be filed with the Appeals Section of the regional tax office of Canada Customs and Revenue Agency (CCRA) within 90 days of the date of the Notice of Assessment disallowing the tax credit. The address will be on the letter that accompanies the Notice of Assessment.
The Notice of Objection is a government form that can be obtained from the regional tax office. A letter is also acceptable. Provide the reasons for objection in detail, along with all of the pertinent information with respect to the Objection, including name, address, phone number, Social Insurance Number, taxation year(s) under appeal. Stress the disabling impact of the prolonged and severe impairments with respect to perceiving, thinking and remembering or other activities of daily living. Attach copies of any supporting medical documents. If the Disability Tax Credit was granted in previous years, include this information. Keep copies of all correspondence.
Contact the office of your Member of Parliament. Ask your MP to intercede on your behalf with the Appeals Section of CCRA. Provide a copy of the Notice of Objection along with the documentation to the MP's assistant.
Please note: interest will begin to accrue on the amount owed to CCRA from the date stated in the letter from CCRA. However, you will not be required to pay the taxes owing and interest until all of the appeal processes have been completed.
The Notice of Objection will be reviewed by the office of the Minister of Finance and you will receive one of two letters.
a) A Notice of Reassessment allowing the Disability Tax Credit and the amount owing will be withdrawn or,
b) A Notice of Confirmation from the Minister of Finance that CCRA has reviewed the Objection and is confirming the original Notice of Assessment.
A Notice of Appeal must be filed with the Tax Court of Canada within 90 days of the date of the Notice of Confirmation from CCRA. You can represent yourself in Tax Court or be represented by a lawyer, or by an agent such as an accountant or a relative.
The Notice of Appeal can be obtained from the regional tax office. A letter is also acceptable. Provide the reasons in detail to support the Appeal along with all of the pertinent information with respect to the Appeal, including name, address, phone number, Social Insurance Number, taxation year(s) under appeal, the date of the reassessment or confirmation (if applicable, attach a copy) and the name of the lawyer or agent if you have someone acting on your behalf.
Request the Informal Procedure. Also request that the $100 Tax Court filing fee be waived if it will cause severe financial hardship. Explain the reason: for example, fixed income, limited financial resources etc. Keep copies of all documents. The original and two copies of the Notice of Appeal must be submitted to the Tax Court of Canada in your area.
You will receive a Notice of Hearing with the date and location of your Hearing. The lawyer for the Department of Justice acting on behalf of CCRA will also be contacting you. If you have evidence to present in Tax Court, provide copies of all documents to the lawyer prior to the Hearing so that he will have an opportunity to review the evidence. Have an extra set of copies of all the documents available for the Judge at the time of the Hearing.
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