Deadlines for Filing Canadian Sales Tax Objections and Appeals

Posted on July 28, 2011 by Cyndee Todgham Cherniak

After writing my July 26, 2011 post, I decided that a chart setting out statutory limitation periods for filing notices of objection (in some provinces called a notice of appeal) and notices of appeal (to a Court) may be helpful.  A statutory limitation period is a deadline that taxpayers must meet for their objection or appeal to be considered to be filed on time and valid.  If a notice of objection or notice of appeal is not filed on or before the deadline, the lawyers for the government may not acknowledge it.

Which Sales Tax? Notice of Objection Deadline Extension Deadline After Max. Extension Notice of Appeal Deadline Extension Deadline After Max. Extension
GST/HST 90 days after notice of assessment Possible if ask 1 year of deadline Minister has discretion to set new deadline 90 days after notice of confirmation of assessment by CRA Possible if ask TCC within 1 year of deadline TCC has discretion to set new deadline
ORST 180 days after notice of assessment Possible if ask within 180 days Minister has discretion to set new deadline 90 days after decision of Ministry Possible if requested before expiry of time limit to file appeal Minister has discretion to set new deadline
B.C. SST 90 days after notice of assessment No statutory extension  N/A  90 days after notice of confirmation of assessment No statutory extension  N/A
Manitoba RST 90 days after notice of assessment  N/A N/A 90 days after Commission's decision  N/A  N/A
Saskatchewan RST  One month after the date of service of notice of estimate Possible  Board has discretion to set new deadline One month after the date of Board decision  Possible Granting extensions is at discretion of Court
Quebec Sales Tax 90 days after notice of assessment Possible if ask 1 year of deadline  Minister has discretion to set new deadline 90 days after notice of confirmation of assessment by Minister Possible if ask Court of Quebec within 1 year of deadline Court of Quebec has discretion to set new deadline

It is important to note that some of the filing deadlines require that the document be sent to a relevant governmental authority within the statutory limitation period.  This means that filing may not be sufficient to meet the deadline.  Sometimes you must file the document with the court and send it to the government body who issued the assessment (called "service") within the statutory limitation period.

Note that I have not forgotten Prince Edward Island.  Their process is different than the other provinces and there is a two step informal (not involving a court) appeal process.  The deadlines did not fit within the structure of the chart.

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This Blog/Web Site is made available by Cyndee Todgham Cherniak and Cyndee Todgham Cherniak Professional Corporation for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. By using this blog site you understand that there is no attorney client relationship between you and the Blog/Web Site publisher. The Blog/Web Site should not be used as a substitute for competent legal advice from a licensed professional attorney in your province.

The law firm McMillan LLP does not have any connection with this Blog/Web Site.

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