Income Tax Act s. 169(1): Timing of Appeals

If CRA denies or reduces an SR&ED claim and confirms that position on objection, the next step is an appeal to the Tax Court of Canada, and subsection 169(1) sets the clock. A taxpayer may appeal once the Minister confirms the assessment (or 90 days after filing the notice of objection with no response), but no later than 90 days after the confirmation or reassessment is mailed. Missing that 90-day window generally ends the dispute.

Text of the Provision

169(1) Where a taxpayer has served notice of objection to an assessment under section 165, the taxpayer may appeal to the Tax Court of Canada to have the assessment vacated or varied after either

(a) the Minister has confirmed the assessment or reassessed, or

(b) 90 days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that the Minister has vacated or confirmed the assessment or reassessed,

but no appeal under this section may be instituted after the expiration of 90 days from the day notice has been mailed to the taxpayer under section 165 that the Minister has confirmed the assessment or reassessed.

Source: Income Tax Act (Canada), subsection 169(1), as consolidated May 14, 2010. Archived excerpt; subsequent amendments are not reflected. For the current text see the Income Tax Act at Justice Laws.