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Disagree with your tax assessment? File an objectionin Tax Advice Information and Updates
If you have received your Notice of Assessment and disagree with it, you have the right to object.
You can start by filing an objection with the CRA. Filing an objection is the first step in the formal process of resolving a dispute.
For individuals, you can file an objection whichever of the following two dates is later:
- One year after the date of the return’s filing deadline or
- 90 days after the day the CRA sent the Notice of Assessment.
If you are unable to file within the time limit mentioned above because of circumstances beyond your control, you can apply for an extension. Write a letter of your request for extension to the Chief of Appeals at your Appeals Intake Centre. Make sure you include your reason for not filing an objection on time. Also, make sure that your request for extension is made within one year after the expiration of the time limit to file an objection.
If in case you disagree with the CRA’s decision on your objection, the next step is to appeal your assessment to the Tax Court of Canada, either under the Informal Procedure or the General Procedure. The time limit for filing an appeal is 90 days from the date on the notice.
If you miss the time limit, you can file a request for extension with the Tax court of Canada. This request must be made within one year after the expiration of the time limit to file an appeal.
If you need further assistance regarding your Notice of Assessment, contact KD!