How to Appeal a CRA Disability Tax Credit (DTC) Decision

A formal DTC appeal (Notice of Objection) is your legal right when you disagree with CRA's decision. This guide explains the complete process, deadlines, and how to maximize your chances of success.

What is a Notice of Objection?

A Notice of Objection is a formal, written dispute of CRA's decision. It is handled by the CRA's Appeals Division — a separate team from the one that made the original decision. Filing an objection is the necessary first step before you can appeal to the Tax Court of Canada.

The 90-Day Deadline

You must file your Notice of Objection within 90 days of the date on your Notice of Determination. This deadline is strict. If you miss it, you can apply for an extension, but this is not guaranteed.

How to File a Notice of Objection

File online through My Account on CRA's website, by mail to your tax centre, or by fax. Include your name, SIN, the date of the Notice of Determination, and a clear statement of the facts and reasons for your objection.

What Happens After You File

CRA's Appeals Division will review your file. This typically takes 3–6 months. They may contact you or your representative for additional information. If the objection is successful, CRA will reassess your return and issue any applicable refunds.