When must I appeal an income-tax confirmation or reassessment to the Tax Court of Canada?

A taxpayer who served a section 165 objection ordinarily has 90 days from the day the confirmation or reassessment notice was sent to institute the section 169 appeal. Exclude the sent day. Receipt does not restart the clock. Check the holiday rule and complete Registry filing. A missed period requires a separate section 167 application.

Responsible actor. The taxpayer appealing an assessment after a qualifying objection.

Identify the section 165 notice that confirms the assessment or reassesses after the objection. Establish when that notice was sent from the relevant record. A later opening or receipt date is a separate fact.

Section 169(1)(b) also permits an appeal after 90 days have elapsed following service of an objection if the Minister has not notified the taxpayer of the specified disposition. That is an alternative gateway, not a 90-day deadline measured from the original assessment or objection.

The calculator covers established event and final dates in 2026 and 2027 using the named federal holiday baseline. It does not establish notice dispatch, the original appeal expiry, a local holiday, filing acceptance or entitlement to relief. It withholds a computed and purchasable date when the statutory baseline ends on Saturday. The Court guidance describes a Saturday extension, but the reviewed statutory text does not itself create that general extension.

1. Establish the qualifying section 165 notice and its sent date.
2. Exclude that day, then enumerate 90 consecutive calendar days.
3. Include all intermediate weekends, holidays and the December 21 to January 7 period.
4. Check the final statutory holiday, local calendar and supported coverage. Resolve a Saturday endpoint separately.
5. File the notice in the appropriate procedure and preserve the Registry receipt.

Exclude the independently established sent day under Interpretation Act section 27. Count 90 consecutive days and include the last day. Do not substitute receipt or exclude the court winter period. Apply the final-holiday rule only after the full count.

Count intermediate weekends, holidays and December 21 through January 7. This statutory period has no General Procedure winter-recess pause. Interpretation Act section 26 moves a final holiday, including Sunday, to the next day that is not a holiday. Section 35(1) also recognizes qualifying provincial and civic holidays. Additional local holidays and proclamations need separate checking. Registry closure is not automatically a statutory holiday. Saturday endpoints remain unsupported pending reconciliation with the Court guidance.

Fictitious example

Fictitious qualifying confirmation notice sent July 8, 2026. The objection and dispatch date are independently established. No additional local holiday applies.

Fictitious independently established statutory events in 2026 and 2027. Examples use the named federal holiday baseline and assume no additional qualifying local holiday. Refusal examples are not verified legal deadlines. These examples do not establish notice dispatch, the original expiry, relief conditions, filing acceptance or a court order.

Objection first

Section 169(1) concerns a taxpayer who has served a section 165 objection. The calculator does not establish a valid objection or turn an original assessment into a confirmation.

Unanswered objection

After 90 days from service of an objection, section 169(1)(b) can permit an appeal without a disposition notice. Establish all its conditions separately. Do not use this calculator to invent a final deadline for that gateway.

Restricted grounds and waived issues

Sections 169(2), (2.1) and (2.2) can restrict grounds, large-corporation issues and relief, or bar issues waived in writing. A displayed date does not establish an available appeal issue.

Late appeal

Section 167 requires a separate application if the section 169 period was missed. The one-year outer application window does not automatically revive the appeal.

Statutory clock and Saturday limit

The Court excludes statutory notices of appeal from the winter-recess pause. Its broad Saturday-extension guidance differs from the statutory holiday baseline. This calculator withholds a Saturday result until that question is resolved.

Procedure and accepted filing

General Procedure section 21 and Informal Procedure section 4 specify how an appeal begins. Check the chosen procedure, contents, copy requirements and any fee. Registry receipt, not dispatch alone, must be established.

• The calculator covers established event and final dates in 2026 and 2027 using the named federal holiday baseline. It does not establish notice dispatch, the original appeal expiry, a local holiday, filing acceptance or entitlement to relief. It withholds a computed and purchasable date when the statutory baseline ends on Saturday. The Court guidance describes a Saturday extension, but the reviewed statutory text does not itself create that general extension.
• The sent date and receipt date can differ materially. The winter-recess comparison also changes the result if the wrong procedural clock is used. Saturday endpoints are withheld instead of presenting an unresolved expiry as a verified result.

• Preserve the objection, the confirmation or reassessment notice and evidence of its sent date.
• Identify the taxpayer, assessment and taxation years, and the grounds and relief within any section 169 restrictions.
• Select General or Informal Procedure using the applicable requirements, rather than the deadline length.
• Prepare the originating document and the required copies or accepted electronic submission. Check any applicable filing fee.
• Check provincial and civic holidays, actual registry opening and the receiving office time zone.
• Preserve the Registry received stamp or electronic acknowledgment. A calculator result does not prove accepted filing.
• Complete filing with the Tax Court Registry and preserve its received stamp or electronic acknowledgment. Current Court guidance uses the receiving office regional midnight for electronic filing and 8:30 a.m. to 4:30 p.m. weekday registry hours, except holidays. General Procedure section 14 states 9 a.m. to 5 p.m. unless the Chief Justice directs otherwise. Check the actual office and filing channel. Posting a document alone does not establish its filing date.