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Notice of Objection

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Filing Your Return -> Notice of Objection

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 enquiriesIf 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:

bulletone year after the filing deadline of the tax return, or
bullet90 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:

bulletTaxpayer Bill of Rights
bulletComplaints and Disputes
bulletP148 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:

bulletvacating the assessment
bulletconfirming the assessment, or
bulletreassessing

See the article on the appeal rights of taxpayers.

 

Revised: May 28, 2014

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