Missed the 90 day time period to file a Notice of Objection?
If you miss the 90 day time period to file a Notice of Objection to a tax assessment, you have 1 year to apply for an extension of time. If you don’t you have no more appeal rights.
Deadline to file a Notice of Objection
If you disagree with an income tax assessment you have 90 days to file a Notice of Objection. If you miss that deadline you have no further rights to appeal without the consent of the Canada Revenue Agency.
Notice of Objection
If you formally appeal a Canadian Income Tax assessment by filing a Notice of Objection, CRA (the Tax Department) is obliged to suspend collection action until the appeal is settled. No such end to collection action occurs with a GST appeal. We are an income tax law firm in Toronto, Ontario who act on behalf of taxpayers in tax litigation including filing a Notice of Objection for individuals or corporations.
Disagree with the tax department' income tax assessment?
If you disagree with the tax department' income tax assessment you need to file a Notice of Objection to protect your rights.
Tax litigation
If you appeal a Canadian income tax dispute with CRA (the tax department) to the Tax Court of Canada and lose, a further appeal to the Federal Court of Appeal is available.
Notice of Objection
After a Canadian taxpayer has filed a Notice of Objection an Appeals Officer is assigned to the file. The Appeals Officer is mandated to look at the file from an objective point of view to try to come to a fair (in accordance with the Income Tax Act) resolution of the dispute.
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."