What is the deadline for tax court of canada income tax appeal?
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.
Income Tax Act, section 169(1)Reviewed
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Worked example
- Example input
- 03/08/2026
- Expected result
- Monday 2 November 2026
The Minister sent the assessment confirmation on Monday 3 August 2026.
The 90-day period ends on Sunday 1 November. The federal computation rule carries the statutory endpoint to Monday 2 November.
How this deadline is counted
- 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
The original objection route, late-appeal extension route and Registry access all require separate checks.
Income Tax Act, section 169. Income Tax Act, section 169(1). Income Tax Act checked 07/08/2026
Exceptions and case 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.
Deadline Engine is calculation software, not legal advice. Check the current rule, any order and the facts before adding a date to your calendar.