Objections and Appeals - Income Tax Act/Excise Tax Act

To Whom Does This Apply?

Summary

If you do not understand or agree with an assessment or reassessment notice, you should first call or visit the Client Services Section of your Tax Services Office or write to the Tax Centre that processed your return. The Canada Revenue Agency (CRA) resolves many problems with assessments in this manner.

Filing an Objection

The objection must indicate the relevant facts and reasons for objecting. In addition, large corporations (Income Tax) and specified persons (GST/HST) have to describe and specify the relief sought, for each issue in dispute.

i)        Income Tax

You can file an objection by writing to the Chief of Appeals at your Tax Services Office or Tax Center. If you prefer, you can use Form T400A, Objection - Income Tax Act.

The time limit for filing an objection is:

Individuals - the time limit for filing an objection is whichever of the following two dates is later

• the later of one year after the taxpayer's filing due date, or
• 90 days after the mailing date of the Notice Assessment.

All other taxpayers:

90 days after the mailing date of the Notice of Assessment.

ii)        GST/HST

You can object to your GST/HST assessment by mailing a completed Form GST159, Notice of Objection (GST/HST) to the Chief of Appeals at your Tax Services Office. You must file your objection within 90 days of the mailing of your Notice of Assessment or Notice of Determination.

iii)        Excise Tax

You can file an objection to any other taxes imposed under the Excise Tax Act by mailing a completed Form E413 Notice of Objection (Excise Tax Act) to the Chief of Appeals at your Tax Services Office. You must file your objection within 90 days of the mailing date of your Notice of Assessment or Notice of Determination.

Reviewing an Objection

An appeals officer will contact you to discuss the disputed issues and will conduct an impartial review of the case. The officer will then make recommendations to the Chief of Appeals or another authorized officer, who will make the final decision. The CRA notifies you in writing of the decision.

Appealing a Decision

Income Tax and GST/HST:

If you disagree with the decision on your income tax or GST/HST objection, you can appeal to the Tax Court of Canada. The court hears appeals under two distinct procedures: the informal and the general procedures. Each procedure has specific advantages as well as restrictions and rules.

Excise Tax:

If you disagree with the decision on an objection about other taxes imposed under the Excise Tax Act, you can appeal to the Canadian International Trade Tribunal or to the Federal Court - Trial Division.

Postponing Tax Collection

The CRA usually postpones collecting disputed income tax when you file an objection or when you appeal to the Tax Court of Canada. However, in cases involving large corporations, the CRA postpones collection of only half the disputed amounts. However, arrears interest continues to accumulate while you are in dispute and if your appeal is denied the taxpayer is responsible to pay that arrears interest.

To learn more about what to do in specific situations, to find listings of our offices, or to obtain copies of the forms described in this document, please click on the appropriate topic.

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DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Ontario Contact(s):
See National Contact.