Joint Committee agrees with Justice proposal to double the informal procedure monetary thresholds

The Tax Court of Canada Act makes the informal procedures available for ITA appeals where the aggregate amounts in issue do not exceed $25,000, or where the amount of a loss determined under ITA s. 152(1.1) does not exceed $50,000; or, for ETA appeals, where the amount in dispute does not exceed $50,000.

Regarding a proposal of the Department of Justice that the above ITA thresholds be increased to $50,000 and $100,000, respectively, and that the above ETA threshold be increased to $100,000, the Joint Committee indicated that its consultations did not indicate any specific concerns with this proposal.

It suggested that the Department of Justice review the monetary thresholds on a regular basis; and noted that some respondents had recommended that the Department of Justice consider undertaking a broader consultation of the tax dispute resolution process.

Neal Armstrong. Summary of 11 November 2025 Joint Committee Submission, “Proposed Amendments to the Tax Court of Canada Act – Increase to Monetary Thresholds for Informal Procedure Appeals,” under Tax Court of Canada Act, under s. 18(1).