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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:
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one year after the filing deadline of the tax return,
or |
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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:
After your notice of objection is filed, the Minister of
National Revenue will notify you that it is:
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vacating the assessment |
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confirming the assessment, or |
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reassessing |
See the article on the appeal rights of
taxpayers.
Revised: November 25, 2009
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