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 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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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:
- Taxpayer Bill of Rights- 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:
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See our article on the appeal rights of taxpayers.
Revised: November 02, 2017