If your application was denied by the CRA, what can you do?

If we do not approve your form, we will send you a letter explaining why your application was denied. Check your copy of the form against the reason given, since we base our decision on the information provided by the qualified practitioner.

If you have additional information from a qualified practitioner that we did not have in our first review of the form, send that information to the Disability Tax Credit Unit at your tax centre to review your file a second time.

You also have the right to file a formal objection to appeal the decision. Objections, however, cannot be based on a letter from us. They must be based on a Notice of Assessment or Notice of Reassessment. We send you these notices after you file a return or ask for a correction to a return for the year in question.

There is a time limit for filing objections. You must file your objection by whichever of the following dates comes later:

• one year after the deadline for filing your return (for the year in question); or

• 90 days after the date on your Notice of Assessment or Notice of Reassessment for that year.

If you choose to file a formal objection, your file will be reviewed by the Appeals Branch. You should send either a completed
Form T400A, Objection – Income Tax Act, or a letter, to:

Chief of Appeals
Sudbury Tax Services/Centre
1050 Notre Dame Avenue
Sudbury ON  P3A 5C1

You can also file an objection electronically using My Account.

For more information about resolving disputes, see Your Rights.

Forms and publications

• Your Appeal Rights Under the Income Tax Act pamphlet (P148)  
• Information Concerning People With Disabilities guide (RC4064)
• Form T2201, Disability Tax Credit Certificate
• Form T400A, Objection – Income Tax Act