Summary Policy

Date
November 3, 2005

Reference Number
CSP - O05

Key Words
Objection - Notice of objection

Policy Statement

Under the Income Tax Act, a charity that objects to an assessment or a notice may, on or before the day that is 90 days after the day of mailing of the notice, serve on the Minister a notice of objection. The notice of objection must provide the reasons for the objection and all the relevant facts.

References

• Annulment, CSP-A23.
• Appeal, CSP-A14.
• Assessment, CSP-A27.
• Designation, CSP-D02.
• Financial Penalties, CSP-F17.
• Registration - Registered Charity, CSP-R03.
• Revocation, CSP-R12.
• Revocation Tax, CSP-R24.
• Sanctions, CSP-S17.
• Suspension, CSP-S18.
• Tax Court of Canada, CSP-T09.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, s. 165 and ss. 168(4).