Taxes 101: CRA Disputes

October 4, 2023

Emily Mantle

Your return has been reviewed by the Canada Revenue Agency and they disagreed with your reporting. What are your rights?

 

CRA Disputes

In the last article we learned about the self-reporting tax system we have in Canada and some types of pre-assessment and post-assessment reviews that the Canada Revenue Agency can conduct. If the Canada Revenue Agency disagrees with your reporting, you have rights as a taxpayer to object to the Canada Revenue Agency’s assessment or reassessment.

 

Objection

Filing an objection is the f irst step in the formal process of resolving a dispute with the Canada Revenue Agency. After f iling, the Appeals division of the Canada Revenue Agency will review the objection and related assessment, determination, or decision. The Appeals division is structured to be impartial.

The time limit for filing an objection for an individual is the later of one year after the date of the return’s filing deadline and 90 days after the day the Canada Revenue Agency sent the notice.

The objection can be filed using the Canada Revenue Agency’s “My Account” or by writing to the Chief of Appeals and sending the letter to the Appeals Intake Centre (in case of writing, using the CRA Form T400A is recommended).

If you did not file your objection on time because of circumstances under your control, you can request a time extension through the CRA’s “My Account” or by writing to the Chief of Appeals at the Appeals Intake Centre explaining why you did not file your objection on time, and closing the Objection. If the Chief of Appeals refuses the time extension, you can still apply to the Tax Court of Canada for further consideration provided it’s done within 90 days of CRA’s notice of refusal.

Similarly, if you disagree with the Appeals Division’s decision, you can then appeal to the Tax Court of Canada.