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Complaints and disputes
5-16-2016
If you think CRA have misinterpreted the facts or applied the law incorrectly, you have the right to object to:
• income tax assessments; and
• determinations such as the goods and services tax/harmonized sales tax (GST/HST) credit, the Canada child tax benefit, and the disability tax credit.
Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is as follows:
• If you are an individual (other than a trust), or filing for a testamentary trust, the time limit for filing an objection is whichever of the following two dates is later:
o one year after the date of the return’s filing deadline; or
o 90 days after the day CRA sent the notice of assessment.
• In every other case, including assessment of taxes in respect of over-contributions to a registered retirement savings plan (RRSP) or tax-free savings account (TFSA), you have to file an objection within 90 days of the day we sent the notice of assessment.
For information about RRSP excess contributions, go to www.cra.gc.ca/rrsp.
For information about TFSA excess contributions, go to www.cra.gc.ca/tfsa.
You or your authorized representative can file an objection:
• online at My Account by selecting "Register my formal dispute";
• online at My Business Account by selecting "Register a formal dispute (Notice of Objection)" for “Corporations”;
• online at Represent a Client; or
• by mail, using Form T400A, Objection – Income Tax Act, or writing to the chief of appeals at your Appeals Intake Centre (see Appendix B of pamphlet P148).
In all cases, you have to explain why you disagree and include all relevant facts and supporting documents.
You or your authorized representative can also submit supporting documents online at My Account, My Business Account, or Represent a Client, by selecting the “Submit documents” service.
For more information on the Submit Documents online service, go to Submit documents online.
Time Extension – Notice of Objection
If you did not file your objection on time because of circumstances beyond your control, you can apply for a time extension. You can apply by writing to the Chief of Appeals at your Appeals Intake Centre. You have to explain why you did not file your objection on time and enclose your objection.
Apply as soon as possible, but the application must be made within one year after the expiration of the time limit to file an objection.
Footnotes: Footnotes: This column is presented as a general source of information only and is not intended as a solicitation for business. Mohammed Yasin, CPA,CGA, is the principal of M. Yasin & Co. Inc., Certified General Accountants and has offices in Vancouver & Surrey,B.C.
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