- Notices of Objection for Individuals (Objections)

Notices of Objection for Individuals

Subject: Objections
Number: 09-15
Date: 6/19/2009

A taxpayer can object to a notice of assessment even if the assessment agrees to what was filed

Mistakes on tax assessments are an unavoidable fact of life.

While many corrections may be made through informal discussions and correspondence with the CRA, it is important to make note of the formal deadline for filing a notice of objection to an assessment.

For individuals, the deadline is the later of 90 days after the date of mailing of the assessment and one year after the due date for filing the tax return. For the 2008 calendar year, this deadline is the later of 90 days after the date of mailing of the 2008 notice of assessment or April 30, 2010 (June 15, 2010 for individuals with business income). Where the deadline falls on a holiday or a Sunday, the deadline is extended to the next business day.

A taxpayer can object to a notice of assessment even if the assessment agrees to what was filed.

Objections can be filed on a Form T400A or in a more informal manner such as by letter or registering a formal dispute using the “my account” feature on the CRA’s website. A fax or letter to the local assessing office regarding a disagreement with an assessment, or providing additional information and requesting that an assessment be revised should constitute a notice of objection even though it is not filed on a Form T400A.

No matter what form of objection is used, proof of delivery should be retained. If the notice of objection deadline is missed the CRA can still make an appropriate adjustment but is not legally obligated to do so.

TAX TIP OF THE WEEK is provided as a free service to clients and friends of the Tax Specialist Group member firms. The Tax Specialist Group is a national affiliation of firms who specialize in providing tax consulting services to other professionals, businesses and high net worth individuals on Canadian and international tax matters and tax disputes.

The material provided in Tax Tip of the Week is believed to be accurate and reliable as of the date it is written. Tax laws are complex and are subject to frequent change. Professional advice should always be sought before implementing any tax planning arrangements. Neither the Tax Specialist Group nor any member firm can accept any liability for the tax consequences that may result from acting based on the contents hereof.