Notice of Objection Deadline in Canada
If you disagree with a CRA assessment or reassessment, filing a Notice of Objection is the first formal step in challenging it. However, strict deadlines apply under the Income Tax Act and Excise Tax Act. Missing the deadline can significantly limit your ability to dispute the issue. If you are dealing with a reassessment, a Toronto tax lawyer can help ensure your objection is filed properly and on time.
What Is a Notice of Objection?
A Notice of Objection is a formal document filed with the Canada Revenue Agency to dispute an assessment or reassessment. It triggers a review by the CRA’s Appeals Division, which is separate from the audit function.
This is your opportunity to challenge the CRA’s position, provide supporting evidence, and argue why the reassessment should be reversed or adjusted.
Deadline to File a Notice of Objection
For both income tax and GST/HST matters, the deadline to file a Notice of Objection is generally 90 days from the date of the Notice of Assessment or Reassessment.
If that 90-day deadline is missed, the taxpayer may apply for an extension of time to object. The extension application must generally be made within one year after the original 90-day objection deadline expires.
In practical terms, this means the taxpayer usually has 90 days to object as of right, and up to one additional year to request permission to file a late objection. If that extended period is missed, the taxpayer may lose the ability to challenge the assessment through the normal objection process.
How to File a Notice of Objection
A Notice of Objection can be filed online through the CRA portal, by mail using Form T400A, or by submitting a written objection that includes all required information.
Your objection should clearly identify the issues in dispute, explain why the CRA is incorrect, and include supporting documentation. A well-prepared objection can significantly improve your chances of success at the Appeals stage.
Strategic Considerations
Filing a Notice of Objection is not just a procedural step. It is a critical stage in the dispute process.
Your arguments should be carefully structured and supported by evidence. This is often the best opportunity to resolve the matter without proceeding to the Tax Court. Poorly prepared objections can lead to delays, unfavourable outcomes, or the need for litigation.
A Toronto tax lawyer can help frame the issues properly, manage communications with the CRA, and position your case for a successful resolution.
Kirshen Tax Law Can Help
At Kirshen Tax Law, we represent taxpayers in filing Notices of Objection and resolving disputes with the CRA. We focus on clear, strategic submissions that address the key issues and maximize the chances of success.
If you have received a CRA assessment or reassessment, contact us for a free consultation to speak with an experienced Toronto tax lawyer who can help you meet the deadline and protect your rights.
Jeff Kirshen BA, JD (CA), JD (US)
Tax Lawyer | Founder, Kirshen Tax Law
Disclaimer
The content on this website, including articles and blog posts, is provided for general informational purposes only. It reflects the laws and regulations as of the date of publication, which may have since changed. This content is not intended to serve as legal advice and should not be relied upon as such. Tax laws and situations can be complex and unique to each individual. The information provided may not apply to your specific circumstances. For personalized advice regarding your tax or legal matters, we recommend consulting a qualified lawyer.