A CRA Notice of Objection is a way to indicate to the Canada Revenue Agency that you disagree with the Agency’s assessment of your tax return. A CRA Notice of Objection is filed after you receive your notice of assessment. You can begin the formal objection process by filing a notice. This notice will be reviewed by the CRA appeals office. Filing the notice is the first step in the process of resolving a dispute.
There is a time limit for individuals who file an objection. The time for filing is:
- One year after the return’s filing deadline, or
- 90 days after the CRA sends the notice of assessment, whichever date is later.
However, it is possible to extend the deadline and give yourself more time to file a CRA Notice of Objection. This is only possible if you did not file your notice within the given timeframe due to circumstances beyond your control. Your extension application must be sent within one year after the objection period has expired. If you do not do so, you will most likely lose your opportunity to file an objection.
Applying for an Extension
When applying for a deadline extension, you must demonstrate why you did not file an objection during the provided timeframe. In addition, you must also state and show why you were unable to have someone object on your behalf, that you intended to object within the timeframe but were unable to, that it would be “just and equitable to extend the deadline,” and that you made the application to extend the objection period as soon as you were able to.
In many cases, it is standard practice to send your notice of objection along with your extension application if you miss the deadline.
The objection process is generally quite clear and the timelines for filing a CRA Notice of Objection as well as the requirements of the objection are quite strict. In many cases, a person is not able to get these requirements waived or have the deadline extended.
The Formal Objection Process
If your objection is filed on time or if you are able to get the objection period extended, the CRA will review your case through its appeals process.
If you are in a situation where you could be looking at filing an objection or if you missed the deadline to file an objection and are interested in applying to have the objection period extended, please contact the professionals at Tax Solutions Canada. We can help you understand the requirements and the deadlines in order to give you the greatest likelihood of success with your objection. Call us today: 1-888-868-1400.