If you disagree with the CRA’s assessment of your tax return, make sure you file a notice of objection
Tax day has come and gone for Canadians, and unless you disagree with your assessment, you can leave that tax year behind. However, for those who disagree with the Canada Revenue Agency (CRA)’s assessment, then it’s important to know the deadlines for filing an objection. The first deadline is for a Notice of Objection (T400A). If that date is missed, you have a second opportunity by filing for an extension. If a taxpayer is still not successful, then they have the opportunity to appeal in the Tax Court of Canada. In one recent case, despite numerous attempts to send documentation to the CRA in response their requests, the minimal requirement is to ensure that your letter (if you’re not using the CRA form) state that you’re objecting to an assessment. Otherwise, your case will not be successful.
Key Takeaways:
- The deadline for filing an objection is one year from the normal filing due date or 90 days after the date printed on the notice of assessment, whichever is later.
- If you miss the deadline to file a notice of objection, you can still apply to the CRA within one year of the deadline for an extension.
- If the CRA denies your application, you may appeal to the Tax Court of Canada.
“If you disagree with the CRA’s assessment of your return, you can formally object by filing a Notice of Objection (CRA Form T400A).”