Requesting Adjustments / Disagreeing with the CRA

Income Tax

What's the first step I should take if I disagree with the CRA or want to request a reassessment?

• Personal Income Tax:

  After receiving your notice of assessment, if you want to change your tax return or you disagree with our assessment, your first step should be to ask for a reassessment of the return. To find out how, visit our How to Change your Tax and Benefit Return Web page.

• Corporation Income Tax:

  If you want to request a reassessment of your corporation income tax return, see the heading "How to request a reassessment" in our T2 Corporation - Income Tax Guide.

If I still disagree with the reassessment of my income tax return (personal or corporation), how can I file a formal objection?

The Income tax section in the Your Rights guide has the answer.

GST/HST

What's the first step I should take to make an adjustment to my GST/HST return?

Find out how to make an adjustment to your GST/HST return by visiting our Making Adjustments to your GST/HST Return Web page.

How can I file a formal objection to the reassessment of my GST/HST return?

Find the answer in the GST/HST section of the Your Rights guide.

Payroll Deductions and T4s

How can I disagree with an assessment of my CPP/QPP, EI, or Income Tax?

Find out in the How do you appeal CPP and EI rulings? section in our Employers' Guide - Payroll Deductions and Remittances and in How do you appeal an assessment?

How can I adjust T4 slips I've already filed for my employees?

Find out how in the How can you amend, cancel, or replace T4 slips? section of our Employers' Guide Filing the T4 Slip and Summary Form.

How can I disagree with the Pensionable and Insurable Earnings Review (PIER) the CRA has sent me?

Find out all about the PIER and how to respond to it in the Pensionable and Insurable Earnings Review (PIER) section of our Employers' Guide Filing the T4 Slip and Summary Form.