Disagree with a CRA Assessment?

If you’ve received a Notice of Assessment or Reassessment from the Canada Revenue Agency (CRA) which you disagree with, you have the right to file a Notice of Objection.

This is the first formal step in disputing the CRA’s position, and it can be critical to protecting your tax rights.

At TaxHelp.ca, we specialize in filing detailed, strategic CRA objections on behalf of Canadians facing unfair or incorrect assessments. Whether the issue is personal taxes, business taxes, GST/HST, or audit adjustments, we’re here to help you fight back.

What is a Notice of Objection?

A Notice of Objection is a formal legal response you submit to the CRA to challenge a tax assessment or reassessment. It informs the CRA that you do not agree with their decision and want the Appeals Division to review your case.

You can file an objection if the CRA:

• Disallows legitimate expenses
• Reassesses the nature of income (e.g., business income vs. capital gain)
• Changes your marital status
• Challenges rental or self-employment income
• Audits your return and applies penalties
• Reassesses GST/HST filings or ITCs

CRA Notice of Objection Deadlines

You typically have 90 days from the date on the Notice of Assessment or Reassessment to file an objection. Missing this deadline can severely limit your options, so it’s important to act fast.

Individuals (excluding trusts) and Graduated rate estates:

You must file your objection by the later of:

• One year after the tax filing deadline for the return, or
• 90 days from the date of your notice of assessment or determination (excluding loss determinations)

Trusts, corporations, and all other cases (including loss determinations):

• 90 days from the date of your notice of assessment or determination

If you miss the deadline

You may apply for an extension of time to file an objection, but only if you do so within one year after the original deadline.

To be granted an extension, you must show that:

• Within the objection period, you could not object or have someone else object for you, or you intended to object
• It would be fair and reasonable to allow the extension
• You applied for the extension as soon as you were able

Why Meeting Objection Deadlines Is Critical

Many taxpayers are unaware that while an objection is under review by the CRA Appeals department, collections activity may continue on the assessed balance.

• Interest continues to accrue
• The CRA may take enforcement action, including bank account freezes)
• Appeal reviews may last 12–18 months or more

Where possible, we first engage directly with the assigned auditor to reach a resolution without filing an objection. If resolution is not possible at that stage, we prepare a comprehensive objection designed to withstand any CRA scrutiny.

Filing a CRA Objection: How We Help

Submitting a brief letter is rarely sufficient for a successful objection. We handle objections with a methodical approach to ensure your case is properly presented to CRA Appeals.

Here’s what we do:

1. Conduct a detailed review of the CRA assessment
2. Identify legal or interpretive errors under the Income Tax Act
3. Collect all relevant supporting documentation and evidence
4. Draft a compelling and detailed submission aligned with CRA Appeals requirements
5. Track and follow up with the CRA to ensure it’s reviewed in a timely manner

CRA Objections We’ve Won for Clients:

1. Disallowed business or vehicle expenses (Often challenged under self-employment income or small business audits)
2. Denied employment expenses (T777 forms) (Including home office, vehicle, and commission-related deductions)
3. Incorrect treatment of property sales (e.g., taxed as business income instead of capital gains)
4. Real estate “flipping” income treated as business income (Despite clients intending a long-term investment)
5. GST/HST reassessments with denied Input Tax Credits (ITCs) (Frequently due to missing invoices, registration issues, or CRA interpretation)
6. CRA audit denying meals, travel, or professional fees (Common for consultants, tradespeople, and remote workers)
7. Denied spousal or eligible dependent credits (Often related to marital status reassessment)
8. Reassessed rental income or denied rental property expenses
9. Disallowed moving expenses (Particularly common for job relocations or students)
10. Questioned foreign income reporting or foreign tax credits

FAQs: Filing a CRA Notice of Objection

How do I file a Notice of Objection in Canada?

Individuals and corporations may file a Notice of Objection by submitting Form T400A or by using the CRA’s My Account or My Business Account portals online.

However, filing the form alone is not sufficient – a well-supported submission that clearly outlines the issues and includes relevant documentation is critical to the outcome.

What happens after I file a Notice of Objection?

The CRA Appeals Division will review your objection. They may contact you to request additional information or clarification. Once the review is complete, you will receive a Notice of Confirmation, Notice of Reassessment, or Notice of Variation outlining the CRA’s decision.

Can you help if I missed the 90-day deadline?

In many cases, yes. We may be able to file an Application for Extension of Time to Object along with your objection. This must be submitted within one year of the original deadline. Prompt action is essential, as extensions are not granted automatically.

Disagree with the CRA?

Submitting a late or poorly prepared objection can lead to delays or denial. We prepare structured, evidence-based objections that meet CRA standards and stand up to review.

Don’t risk your objection being ignored or denied because of a weak or late submission. Let us build the strongest possible case for you.