Appeals

Plain meaning

The process for disputing a CRA assessment or reassessment, beginning with objections and sometimes moving to court.

Also called

Key points

• Appeals helps explain how legal authority is created, interpreted, challenged, or applied.
• Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
• The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
• For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.

Why it comes up

Appeal rights affect audits, reassessments, court cases, deadlines, and taxpayer remedies. It can affect how tax rules are enacted, interpreted, enforced, challenged, or reported to the public.