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Tax Court of Canada deadline

Tax Court of Canada income-tax appeal deadline calculator

An income-tax appeal to the Tax Court of Canada normally must be instituted within 90 days from the day the CRA notice confirming the assessment or reassessing the taxpayer was sent.

Calculate this deadline

Rule reviewed

At a glance

What the calculator applies

Period
90 days
Trigger
The day the CRA notice under section 165 was sent
Direction
Forward from the sent date
Counting method
Federal statutory time calculation in the current Canada calculator

Free calculation

Calculate from the relevant date

The jurisdiction, forum and triggering event are preset for this deadline. Enter the date and any facts the calculator asks for.

Choose an exact deadline result to open the matching calculator with its rule selected.

Jurisdiction

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Reviewed June 2026 Review coverage and exclusions

Worked check

See what the calculator checks before it produces a date

Example input
03/08/2026

Start with 03/08/2026 as the the day the cra notice under section 165 was sent. The calculator applies federal statutory time calculation in the current canada calculator and the original objection route, late-appeal extension route and registry access all require separate checks. before it shows the cited output and the checks that may change it.

Calculation basis

How the date is counted

Federal statutory time calculation in the current Canada calculator

The original objection route, late-appeal extension route and Registry access all require separate checks.

Check before use

Exceptions and matter facts

  • This is not the alternative route after CRA silence following an objection.
  • A late appeal is a separate extension application under section 167 and is not calculated automatically.

Check this result before using it

Deadline Engine is calculation software, not legal advice. Check the current rule, any order and the facts before adding a date to your diary.