You do not need a lawyer to appeal to the Tax Court of Canada. The court was designed so that an ordinary taxpayer can challenge a Canada Revenue Agency decision without legal training, and a large share of appeals — particularly smaller ones — are run by the taxpayers themselves under what is called the Informal Procedure. This guide walks you through the whole process, from the moment you decide to appeal to the day the judge gives a decision, so you can do it with confidence.

This is a self-help guide. It will get most self-represented taxpayers a long way. Where a matter is large, legally complicated, or turns on difficult evidence, a tax lawyer can add real value — but the point of this article is to put the process in your own hands.

Informal versus General: which procedure applies

The Tax Court has two tracks. The Informal Procedure is the simpler, faster, lower-cost track built for self-represented taxpayers. The General Procedure is more formal, follows stricter rules of evidence and pleading, and is used for larger disputes.

You can elect the Informal Procedure when, for each tax year under appeal:

the federal tax and penalties in dispute (not counting interest) are $25,000 or less per year for income tax, or
the amount of GST/HST in dispute is $50,000 or less, or
the only issue is the amount of a loss determined by the CRA (up to $50,000), or
only interest is in dispute.

If your dispute is larger than these limits, you can still choose the Informal Procedure, but you have to give up (waive) the amount above the limit. Many self-represented taxpayers do exactly that to keep the simpler process. You make the Informal election right in your Notice of Appeal.

Step 1 — Confirm you are allowed to appeal, and that you are on time

Before you can appeal to the Tax Court, you generally must have filed a Notice of Objection with the CRA and received a response (a notice of confirmation or reassessment), or 90 days must have passed since you filed the objection with no decision. The objection is the mandatory first step for most income tax and GST/HST disputes. If you have not filed an objection yet, start there — see our guide on how to file a notice of objection.

Your deadline to appeal to the Tax Court is 90 days from the date on the CRA's notice of confirmation or reassessment. This deadline is strict. If you miss it, you can apply for an extension of time, but only within a further one-year window and only if you have a good reason. Calendar the date the moment you receive the CRA's decision.

Step 2 — Write and file your Notice of Appeal

The Notice of Appeal is the document that starts your case. Under the Informal Procedure it can be a plain letter — there is no required form, though the court publishes a model. A good Notice of Appeal does four things:

Identifies the decision you are appealing — the tax year(s) and the notice of reassessment or confirmation, by date.
States the facts — in your own words, what happened, told in order.
States the issues — what the CRA decided that you say is wrong.
States the relief you want — for example, "I ask the Court to allow the deduction of $8,200 in employment expenses for 2023."

Keep it factual and organized. You do not need legal language. End by electing the Informal Procedure if you qualify.

You can file the Notice of Appeal by mail, fax, in person at any Tax Court registry, or through the court's online filing portal. Keep proof of the filing date. There is no filing fee for an Informal Procedure appeal.

Step 3 — The Crown replies

After you file, the Department of Justice — the lawyers who represent the CRA, often called "the Crown" or "Justice Canada" — has 60 days to file a Reply. The Reply sets out the government's version of the facts, the "assumptions" the Minister made in assessing you, and the legal reasons the government says the assessment is correct.

Read the Reply carefully. The assumptions of fact are important: in most tax appeals, you carry the burden of proving those assumptions wrong. The Reply is essentially a roadmap of what you will need to disprove at the hearing.

Step 4 — Get your case ready

This is where self-represented taxpayers win or lose. Preparation is everything. Build your file around three things:

A chronology — a dated timeline of the relevant events.
Your documents — receipts, invoices, bank records, contracts, logbooks, correspondence — organized and, ideally, in a tabbed binder with copies for the judge and the Crown.
Your witnesses — usually just yourself, but sometimes a spouse, bookkeeper, or other person with first-hand knowledge.

Our companion guide, preparing your own Tax Court case, walks through this in detail. For the evidence mechanics, see how to present evidence and witnesses.

Step 5 — Talk to the Crown about settlement

Most cases never reach a judge's decision because they settle. Before the hearing — sometimes months before — the Justice Canada lawyer assigned to your file may contact you to discuss the case. This is normal and useful. A principled settlement, where the government concedes part of what you are claiming, can be a good outcome and saves you the hearing. There are limits on what can be settled, and you can only settle on a basis the law actually supports. See talking to a Justice Canada lawyer about settlement.

Step 6 — The hearing

Under the Informal Procedure, the hearing is meant to be accessible. It usually takes a few hours to a day. Here is the typical sequence:

The judge opens the hearing and confirms the issues.
You present your case first: you testify, introduce your documents, and call any witnesses.
The Crown lawyer can ask you questions (cross-examination).
The Crown presents its case, often a single CRA auditor as a witness, whom you may question.
Each side makes closing submissions — a short summary of why the evidence supports your result.

The judge controls the process and, in the Informal Procedure, is generally not bound by the strict rules of evidence. Judges routinely help self-represented taxpayers understand what is being asked. Be respectful, answer the question that is actually asked, and stick to the facts you can prove.

Step 7 — The decision and what comes next

Sometimes the judge decides from the bench at the end of the hearing; more often a written decision arrives weeks later. If you win, the court usually sends the assessment back to the Minister to be redone in line with the judge's reasons, and you may receive a refund of disputed amounts already paid, with interest. If you lose, the assessment stands. An Informal Procedure decision can be reviewed only by the Federal Court of Appeal, and only on limited grounds.

What the Informal Procedure costs you

One reason the Informal Procedure exists is to keep the door to the court open to ordinary people. There is no filing fee. You do not need a lawyer. The hearing is usually short. If you lose, costs awarded against a self-represented taxpayer in the Informal Procedure are limited and modest compared with the General Procedure, where a losing party can be ordered to pay a meaningful contribution to the other side's legal costs. The main investment the Informal Procedure asks of you is time and organization — gathering your records, building your file, and preparing to tell your story clearly. For most appeals within the dollar limits, that trade is well worth making.

A realistic timeline

Knowing roughly how long each stage takes helps you plan and reduces anxiety. Every file is different, but a typical Informal Procedure appeal moves like this:

Day 0: the CRA issues its notice of confirmation or reassessment. Your 90-day clock starts.
Within 90 days: you file your Notice of Appeal.
Within ~60 days of filing: the Crown files its Reply.
Following months: document exchange, possible settlement discussions, and scheduling.
Roughly 6–18 months from filing: the hearing, depending on the registry's schedule and the complexity of the case.
Weeks after the hearing: the judge's decision, if it was not given from the bench.

The lesson: there is usually plenty of time to prepare properly, but the 90-day filing deadline at the very start is the unforgiving part. Get the Notice of Appeal in, then use the months that follow to build your case.

Do you have to pay the tax while you appeal?

This is one of the most common worries for self-represented taxpayers, and the answer depends on the type of tax. For income tax, the CRA generally pauses most collection action on the disputed amount while a valid objection or appeal is outstanding — though interest continues to accrue, so if you ultimately lose, the bill grows. For GST/HST and source deductions, the rule is different: the CRA can continue to collect even while you appeal. If cash flow is a concern, it is worth confirming where your particular debt sits, and remembering that paying a disputed amount under protest does not waive your right to appeal — you simply recover it with interest if you win.

Self-rep readiness checklist

☐ I filed a Notice of Objection and received a decision (or 90 days have passed).
☐ I am within 90 days of the CRA's confirmation or reassessment.
☐ My dispute qualifies for the Informal Procedure (or I will waive the excess).
☐ My Notice of Appeal states the facts, issues, and the relief I want.
☐ I elected the Informal Procedure in my Notice of Appeal.
☐ I read the Crown's Reply and listed each assumption I need to disprove.
☐ I built a chronology and an organized document binder (three copies).
☐ I lined up any witnesses and prepared my own testimony.
☐ I responded to any settlement contact from Justice Canada.

When a tax lawyer helps

Self-representation is realistic for many Informal Procedure appeals — that is what the procedure is for. A tax lawyer tends to add the most value where the dollars are large, the issue turns on a difficult point of law, the facts are contested and document-heavy, or gross-negligence penalties are in play. If you want a second opinion on the strength of your case before you commit, Barrett Tax Law offers an initial consultation. For the formal mechanics of the appeal itself, see our Tax Court of Canada page and our overview of the Tax Court of Canada appeal process.

How to Represent Yourself at the Tax Court of Canada (Informal Procedure)