If Revenue Canada denies your application you have the option to appeal the denial or to re-apply. You must file an objection notice within 90 days of receiving Revenue Canada’s letter denying your claim for the disability tax credit. An appeal officer with Revenue Canada will review your objection and decide to approve or deny your application.
If you receive an unfavorable decision from the Revenue Canada’s appeal officer, you can file a Notice of Appeal to the Tax Court of Canada. The Tax Court of Canada is a special court that hears all appeals related to income tax decisions by Revenue Canada, including decisions about the disability tax credit. The Tax Court will schedule your case for a hearing and you must attend to give testimony and verbal arguments to support your case. Many people will have a lawyer represent them at this hearing to assist with presentation of evidence and verbal submissions to the judge. Representatives from Revenue Canada will also appear at the hearing to give evidence and arguments for why your claim should be denied. After hearing from both sides, the judge will normally give a written decision within a few months after the hearing.