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Challenging your Income Tax Assessment

You will receive a CRA Notice of Assessment some time after filing your income tax return or your GST return.  You may also receive a Notice of Reassessment as a result of a tax audit.  If the tax assessment is wrong you have to fight it.  If you don’t then you will owe the taxes and a tax collections officer may enforce payment by freezing your bank account or seizing your wages or assets.

To fight an income tax assessment you have to file a Notice of Objection with the income tax department.  The income tax objection sets out the facts of your case, why the tax department is wrong, and any sections of the Income Tax Act you are relying on.  It should be sent by registered mail.

If you miss the 90 day deadline you have 12 months to apply for a time extension under subsection 166.1(1) of the Income Tax Act.  The application should set out valid reasons for having missed the Objection deadline.

Our office has been helping Canadian taxpayers for years by filing Notices of Objections and extension applications.  Contact us for assistance.

Disclaimer:
"This article provides information of a general nature only. It may no longer be current. It does not provide legal advice nor should it be relied upon. If you have specific legal questions you should consult a lawyer."

 

 

David J.Rotfleisch,C.A., J.D.
Tax And Business Lawyer,

David J. Rotfleisch, C.A., J.D.
Rotfleisch & Samulovitch Professional Corporation
Barristers & Solicitors
2822 Danforth Avenue
Toronto, Ontario
M4C 1M1, PH :- 416-367-4222 Fax 416-367-8649