Time Extension on Filing Your Objection Part 2

by in KD Professional Accounting Services News
As mentioned in the previous blog, it is important, when filing an objection, to meet the filing deadline.

The article, “Notice of Assessment meet Notice of Objection,” by Jamie Golombek, mentions a case involving a certain Robert Roland who received Notices of Reassessments for the tax years 2003 and 2004 dated March 29, 2007.

“Mr. Roland attempted to object to these Reassessments by preparing and submitting Notices of Objection dated October 1, 2007 however the CRA, by way of a November 2007 letter, rejected his Notices since they were not received within 90 days of March 29th. In the letter, however, the CRA informed Mr. Roland that he could apply for an extension of time, as discussed above.

On September 11, 2008, the Mr. Roland submitted an extension request to extend the time within which he could file his 2003 and 2004 Notices of Objection.

The CRA rejected his extension request because he was too late. As outlined in the Act, he only had one year from the Objection deadline to request a time extension. Since his Objection deadline was June 27, 2007 (90 days after his Reassessments), his extension deadline was June 27, 2008 and thus the Judge was unable to accept his application for a time extension.”

If you do find yourself in a situation where the CRA has refused your request for extension, you can apply to the Tax Court of Canada for further consideration.  You have to send in your application within 90 days of the day that the CRA refusal notice was sent.  You can also apply to the Court if the CRA does not give you a decision within 90 days of the day you filed your request for extension.

Remember, if you fail to file your Objection within the allowed objection period, you are waiving your right for your objection to be heard and your right to a formal and impartial review.

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Guest Monday, 18 March 2019