It is common for individuals to face situations where they do not agree with a tax assessment. This can be caused by processing error or different interpretations of the same set of information. Thankfully, there are options for individuals to dispute the assessment(s). This can be in the form of a “Notice of Objection.” If a individual still does not agree with the assessment they can appeal to the Tax Court of Canada (not discussed here).
The time limit for individuals to file a objection is one year after the filing deadline or 90 days after the mailing date of the Notice of Assessment (whichever comes later).
The time limit for businesses to file a objection is 90 days after the mailing date of the Notice of Assessment.
**The CRA can consider an application for an extension of time under special circumstances.**
The processing of the objection can vary with the complexity of the issue but generally takes a minimum of 6 weeks.
Before filing an objection, individuals should contact the Canada Revenue Agency and speak with an agent to see if the dispute can be settled without filing an objection.
-Log into the Canada Revenue Agency “My Account” page and then use the “Register a formal dispute” option. Individuals can register at https://www.cra-arc.gc.ca/myaccount/.
Different appeals require different forms. Once completed, mail it or drop it off at the nearest CRA tax center along with supporting documents. Please search following forms on the CRA website;
Income Tax Objection
-Use a “T400A Objection” form
-Use a “GST159 Objection” form
Excise Act Objection
-Use a “E680 Objection” form
-Use a “CPT100 Appeal” (Rulings) or “CPT101 Appeal” form (Assessments)
Contact us if you have any questions or concerns.