Notice of objection

When an objection is the right tool

An objection is for disagreeing with how the CRA assessed something. It is different from correcting an error in your own return or answering a review letter, and a different process may fit better. Read the explanation on the notice first, and compare it with your return and records before you decide.

The deadlines

For income tax, an individual who is not a trust has the later of one year after the filing due date for the return and 90 days from the date of the notice. Trusts and corporations have 90 days from the date of the notice, as do some specific cases such as loss determinations. For GST/HST, the deadline is 90 days from the notice of assessment.

If you miss the deadline, you may ask for an extension. For income tax, apply as soon as you can and no later than one year after the date the objection was due, and show that you were unable to object in time, or intended to, because of circumstances beyond your control or while trying to resolve the issue with the CRA. An extension is a request, not a right, so treat the original date as firm.

How to file

Online, an individual signs in to My Account and a business owner signs in to My Business Account, then selects Register my formal dispute. Authorized representatives use Represent a Client. By mail, you can use Form T400A or a signed letter for income tax, or the Chief of Appeals address shown on Form GST159 for GST/HST.

Include your name, account number, the date of the notice and the tax year, the facts and reasons you disagree, and supporting documents. A corporation’s objection is signed by an authorized officer. Large corporations face additional content and payment rules, so those should go to an accountant.

An illustrative example

A corporation receives a notice that disallows a $20,000 expense. Its records show an invoice and proof of payment. Rather than waiting, it gathers those records, has its accountant confirm the corporation’s 90-day deadline from the notice date, and files the objection online with the explanation. The numbers are illustrative; the outcome depends on the evidence.

Payment and next steps

For income tax, the CRA generally delays collecting the disputed amount until 90 days after it sends its decision, with exceptions such as amounts you were required to withhold and remit, and interest usually still accrues. For GST/HST, objecting does not automatically stop collection. Ask your accountant about payment before you file.