Do you think the Canada Revenue Agency (CRA) treats you fairly? No? Well according to the CRA, all taxpayers are entitled to fair treatment. In fact, this right to fair treatment is enshrined in the “Taxpayer Bill of Rights”.
One of the best things you can do if you feel that you aren’t being treated fairly is to file a Notice of Objection (NOO).
Why should I file a Notice of Objection? If you don’t understand or agree with your income tax or GST/HST assessment, this is your best opportunity to formally dispute the CRA’s position and make your voice heard.
When should I file a Notice of Objection? The deadline to file an objection is the later of the following:
- One year after the date of the return’s filing deadline
- 90 days after the day the notice of (re)assessment
Are you late? Don’t lose hope if you are beyond these deadlines. The CRA may grant you an extension to file your Objection under certain conditions:
- the application is being made within one year after the expiration of the time limit for objecting;
- the person demonstrates that, within the time limit for objecting, the person was unable to act or to have someone else act in the person’s name, or the person had a bona fide intention to object;
- the person demonstrates that, given the reasons set out in the application and the circumstances of the case, it is just and equitable to grant the application; and
- the person demonstrates that the application was made as soon as circumstances permitted it to be made.
Who can file a Notice of Objection? You may file the Objection yourself or you may hire a tax professional to do it on your behalf.
How can I file the Notice of Objection? A Notice of Objection can be submitted online, filled out in hard copy and mailed or faxed to the Chief of Appeals. While there is a specific form called the T400A, you can simply write a letter objecting to your assessment as well.
What happens after I file my Notice of Objection? The CRA will send you a letter acknowledging receipt of your objection and will advise you that someone called an “Appeals officer” will be contacting you as soon as possible (currently the wait is around 6 to 9 months). Once you are contacted, you begin the process of resolving your dispute with the Appeals officer by exchanging facts, reasons and arguments. The Appeals officer will then review your position and determine the correct assessing position. You are then notified of the decision in writing by the Appeals officer.
When properly written and presented, filing a Notice of Objection is a powerful tool when you want to ensure your fair treatment by the CRA. If you want to protect your rights and be treated fairly by filing a NOO, call Tax Solutions Canada today at 1-888-868-1400.