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Last updated: September 20 2024
When to File a Notice of Objection
Taxpayers may file a Notice of Objection when they disagree with CRA’s assessment or reassessment of their tax returns. That’s the first step in the appeals process. Students at this week’s CE Savvy Summit learned firsthand at a live virtual day of presentations about the changes to the appeals process that can now impact taxpayers in a more significant way. The program is now available for listening and learning online. An overview of important deadlines is discussed below.
After filing a Notice of Objection, taxpayers may appeal to the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada. Note there are specific timeframes for doing so.
|
Appeal Type |
Application Deadline |
|
Notice of Objection -for individuals or Graduated Rate Estates (GRE) |
Latest of -one year after the date of the return’s filing due date for the year or -90 days after the date on the Notice of Assessment or Determination |
|
Notice of Objection -for any other case |
-90 days after the date on the Notice of Assessment or Determination |
|
Tax Court of Canada |
-Notice of Objection is required first, then, file within 90 days from the date of the CRA's notice of confirmation, notice of reassessment or notice of redetermination. Note: filing directly is possible if the CRA has not issued a decision within 90 days from the date the Notice of Objection was filed or within 180 days of a GST/HST Notice of Objection. |
|
Federal Court of Appeal |
-within 30 days of the Tax Court’s judgment
|
|
Supreme Court of Canada |
-Must be granted permission by the court -apply within 60 days of the Federal Court of Appeal’s judgment |
It’s important to note that filing a notice of objection with the CRA or an appeal with the Tax Court of Canada is considered an acknowledgment of debt; that is whenever tax debt is subject to collection restrictions, filing an objection or appeal will extend the collections limitation period. Therefore a discussion of all the ramifications within the appeals route is important.
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