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 (5th supp.) c. 1, s. 165 and ss. 168(4).
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