Many are overawed by the thought of fighting with the Taxman over an assessment or reassessment with which they disagree.
There are relatively uncomplicated and cost-effective rights of appeal to which an aggrieved taxpayer can easily have recourse.
The Tax Code states that a taxpayer who objects to an assessment may, within 90 days from the date of mailing of the notice of assessment, serve on the CRA, a notice of objection setting out the reasons for the objection and the relevant facts.
Service of an objection forces the CRA to reconsider the assessment. It also usually stops collection action on the alleged tax debt.
Appeals Assessor
Upon receipt of your objection, the tax official that was responsible for the issuance of the assessment must refer the matter to an appeals assessor who will re-examine it.
At this point you can present further arguments to the appeals assessor who has the authority to accept or reject your objection.
In the event that the CRA confirms the assessment, or if 180 days have elapsed since service of your notice of objection and the tax authorities have not notified you that it has vacated or confirmed the assessment, an appeal to the Tax Court of Canada can be made.
Under the Informal Procedure, this can be done by simply setting forth, in concise style, the facts and reasons why the assessment should be withdrawn and forwarding the document, in duplicate to the Tax Court at 200 Kent Street in Ottawa.
The Tax Court of Canada is independent from the CRA. Upon receipt of your Notice of Appeal, it will be charged with dealing with the matter.
Under the Informal Procedure, a taxpayer may attend before the Tax Court to argue his/her case and no, or very low, court costs are eligible in the event that his/her appeal is not allowed.
These procedures provide a potent, low-cost weapon in the hands of an aggrieved taxpayer who wants his/her day in Court.
The foregoing provides only an overview and does not constitute legal advice. You are cautioned against making any decisions based on this material alone. Rather, specific legal advice should be obtained in the context of your own particular circumstances.
Many are overawed by the thought of fighting with the Taxman over an assessment or reassessment with which they disagree.
There are relatively uncomplicated and cost-effective rights of appeal to which an aggrieved taxpayer can easily have recourse.
The Tax Code states that a taxpayer who objects to an assessment may, within 90 days from the date of mailing of the notice of assessment, serve on the CRA, a notice of objection setting out the reasons for the objection and the relevant facts.
Service of an objection forces the CRA to reconsider the assessment. It also usually stops collection action on the alleged tax debt.
Appeals Assessor
Upon receipt of your objection, the tax official that was responsible for the issuance of the assessment must refer the matter to an appeals assessor who will re-examine it.
At this point you can present further arguments to the appeals assessor who has the authority to accept or reject your objection.
In the event that the CRA confirms the assessment, or if 180 days have elapsed since service of your notice of objection and the tax authorities have not notified you that it has vacated or confirmed the assessment, an appeal to the Tax Court of Canada can be made.
Under the Informal Procedure, this can be done by simply setting forth, in concise style, the facts and reasons why the assessment should be withdrawn and forwarding the document, in duplicate to the Tax Court at 200 Kent Street in Ottawa.
The Tax Court of Canada is independent from the CRA. Upon receipt of your Notice of Appeal, it will be charged with dealing with the matter.
Under the Informal Procedure, a taxpayer may attend before the Tax Court to argue his/her case and no, or very low, court costs are eligible in the event that his/her appeal is not allowed.
These procedures provide a potent, low-cost weapon in the hands of an aggrieved taxpayer who wants his/her day in Court.
The foregoing provides only an overview and does not constitute legal advice. You are cautioned against making any decisions based on this material alone. Rather, specific legal advice should be obtained in the context of your own particular circumstances.
Tax Law
DioGuardi offers solutions for tax problems such as:
Unreported income
Unfiled tax returns
Payment arrangements
Unpayable tax debt
Tax dispute litigation
Criminal tax defense
Wills, Estates & Trusts
DioGuardi Law offers these will, estate and trust services for individuals and business-owners:
Wills
Preparation of trust agreements
Powers of attorney
Estate administration
Probate
Representation in estate driven litigation
Real Estate
DioGuardi Law can assist you with all your real estate needs including:
Newly constructed/Resale
Purchases and Sales
Title transfers
Leases
Private mortgages
Refinancing
Condominiums
Vacant land
Tax Debt Relief
When your tax balance is too large to be affordable, DioGuardi Law can protect your home, your cash flow and your financial assets from the Taxman. It is essential that we begin planning a strategy before the CRA registers a lien against your properties or seizes financial accounts, and before you engage with an insolvency trustee.
Business & Tax Planning
DioGuardi Law has the experience to provide:
Resident and non-resident corporate restructuring
Optimum use of holding corporations
Continuity and succession planning
Tax-free transfers
Losses and ABIL planning
Making interest tax deductible
Small business planning
Corporate & Commercial Law
DioGuardi Law have represented business clients for the last 50 plus years and have supported their legal requirements on an on-going basis by offering the following services:
Incorporations and corporate governance
Corporate reorganizations and transactions for the directors and shareholders
Negotiation and drafting of agreements, professional corporations, minute book maintenance
Brigitte DioGuardi
B.A., LL.B
Brigitte obtained her Law Degree from the University of Sheffield in the United Kingdom. Upon her return, she qualified for the Bar and was called to the Law Society of Ontario (formerly the Law Society of Upper Canada) in 2002. She was also a member of the Bar of British Columbia and headed up the Vancouver office of DioGuardi Tax Law. Fluently bilingual in English and French, Brigitte has broad experience in the areas of:
Joyce Bruno has worked as executive legal assistant to Paul Dioguardi for 35 years and continues to offer her expertise and experience to the Dioguardi Law firm. Joyce’s role has evolved over the years and has acquired and developed many skills. She is an invaluable asset in case management and ensures the smooth running of our office.
Paul DioGuardi
B.A., LL.B, KING’S COUNSEL, SENIOR COUNSEL
Paul obtained his Law Degree from Queen’s University in 1964. He is a member of the Bars of Ontario, British Columbia and the Turks and Caicos Islands, a British tax free territory in the West Indies. He has over 50 years of experience and was trained at the Ottawa head offices of Revenue Canada and the Tax Litigation Section at the Department of Justice. Paul has had and continues with an extensive career in various areas of law such as:
