Filing a notice of objection.
If you do not agree with your income tax Notice of Assessment, the first step
would be to call CRA to discuss the situation, and see if it can be easily
resolved. If this does not work, you can file a notice of objection. This can be
done by writing a letter to the Chief of Appeals at your
tax services office, or
by filing form
T400A Objection - Income Tax Act.
There are time limits for filing a notice of objection. For individuals (other
than a trust), or for a testamentary trust, the time limit is the later of:
- One year after the filing deadline of the tax return, or
- 90 days has elapsed since the notice of objection was filed, and no decision has been received from the Minister
Once a decision has been received from the Minister, the taxpayer has 90 days
from the mailing date of the decision to file an appeal with the Tax Court of
Canada.
Instructions for filing an appeal to the Tax Court are contained in the pamphlet
P148 Resolving Your Dispute.