CRA taking more than 90 days to respond to your notice of objection?
Once a notice of objection has been filed, a taxpayer may appeal to the Tax Court of Canada to have the assessment vacated or revised after:
- The Minister of National Revenue has confirmed the assessment or reassessed, or
- 90 days after the mailing date of the Notice of Assessment
In every other case, the notice of objection must be filed within 90 days after the mailing date of the Notice of Assessment. The following additional information can be found on the CRA website:
- Taxpayer bill of rights
- P148 Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act - this pamphlet includes a sample Notice of Objection letter, and instructions on what information to include.
After your notice of objection is filed, the Minister of National Revenue will notify you that it is:
- Vacating the assessment
- Confirming the assessment
- Reassessing