Don't agree with your income tax assessment? - Filing a notice of objection
Income Tax Act s. 165
If you do not agree with your income tax Notice of
Assessment, the first step would be to call Canada Revenue Agency (CRA) to discuss
the situation, and see if it can be easily resolved. See the CRA toll-free
telephone numbers for enquiries.
If this does not work, you can file a notice of
objection. This can be done by writing a letter to the
Chief of Appeals at your tax
services office, or by filing form T400A
Objection - Income Tax Act.
There are time limits for filing a notice of
objection. For individuals (other than a trust), or
for a testamentary trust, the time limit is the later of:
one year after the filing deadline of the tax return,
or
90 days after the mailing date of the Notice of
Assessment
In every other case, the notice of objection must be
filed within 90 days after the mailing date of the Notice of
Assessment.
The following additional information can be found on the CRA website:
P148
Resolving Your Dispute: Objections and
Appeal Rights Under the Income Tax Act - this
pamphlet includes a sample Notice of Objection
letter, and instructions on what information to
include.
After your notice of objection is filed, the Minister of
National Revenue will notify you that it is:
The information on this site is not intended to be a
substitute for professional advice. Each person's situation differs, and
a professional advisor can assist you in using the information on this web
site to your best advantage.
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