Extending Your Time to File a Notice of Objection
Once you submit your income taxes to the Canada Revenue Agency (CRA) the agency will review them and then send you a Notice of Assessment. If the CRA later decides to reassess your taxes for any reason, it will send you a Notice of Reassessment that replaces the earlier notice. If you agree with the assessment or reassessment, you can simply pay what is listed as owing (if anything) and move on.
However, if you disagree with the assessment, you can file a Notice of Objection. This indicates to the CRA that you disagree with the assessment of your tax return. However, it’s important to remember that there is a time deadline to file a Notice of Objection.
You must file a Notice of Objection:
- Within one year of the normal filing deadline for the return, or
- 90 days after the date on the Notice of Assessment or Notice of Reassessment, whichever date is later
If you miss the deadline, your only option if you wish to still file a Notice of Objection is to apply for an extension. This can be a tricky process.
Extending the Notice of Objection Deadline
When you apply to extend the time to file a Notice of Objection, you must clearly explain why you did not file within the listed timeframe, as well as why you were not able to have someone object on your behalf. Furthermore, you must also prove that you had the intention to object as soon as circumstances permitted. You will also need to show that you applied to extend the deadline as soon as you could.
As you can see, the burden is on you to prove why you were unable to object by the deadline. As you might assume, this can often be a difficult thing to do. In the CRA’s eyes, the deadline is firm and anyone who does not file an objection by the deadline has lost their opportunity.
That said, in some cases, the CRA does grant an extension. If you have documentation that supports your case, you will be in a much better position to have your application accepted. Also, in most cases, your Notice of Objection should sent at the same time as the application, to expedite the process and show that you are serious and prepared.
To increase the likelihood of your application to extend being successful, it helps to work with an experienced professional. The CRA can be difficult to work with and there are various facets of the process and particular requirements that only someone who has gone through the process before will have knowledge of.
If you are looking to apply to extend the period to object, please contact us today. We can help you navigate the CRA process and assist you with preparing your application as well as your Notice of Objection so you have a greater likelihood of success.