Appeals

The CRA's Appeals program administers one of the Government of Canada's largest dispute resolution services. We strive to provide our clients with a fair dispute resolution process that respects Canadians' fundamental right to redress in their dealings with the federal government.

Clients can dispute assessment decisions pertaining to their income tax (individual clients account for over 67% of total disputes), GST/HST or excise tax, and Canada Pension Plan and Employment Insurance cases. If they are not satisfied with the results of our review, clients may then appeal to the courts. In addition, our Appeals program leads the CRA's Fairness Initiative and administers our Voluntary Disclosures Program (VDP). Under the Fairness Initiative, legislative provisions are applied to forgive interest and/or penalties owed by clients who cannot comply with tax laws because of circumstances beyond their control. Under the VDP, clients are allowed to correct past errors or omissions and report their tax obligations without penalty.

While the achievement of our expected outcome is largely within our control, we rely on other parties to help provide fair and timely dispute resolution. Where the unintended consequences of legislation are recognized, we work with the Department of Justice to help identify legislative amendments, and recommend these changes to the Department of Finance. To enhance the impartiality of the appeals process, both the CRA and our clients rely on the independence of the courts; they--the courts--are the ultimate arbiters of disputes that cannot be resolved through the CRA's administrative redress process.

Date modified:

2005-10-26