Notice of Objection Help for a CRA Assessment or Reassessment
Where is the date?
Notice of assessment
Date of notice[Month day, year]
Tax year[year]
Social insurance or business number[number]
The clock starts on this date, not on the day the letter reached you.
If you disagree with a Canada Revenue Agency (CRA) assessment, a notice of objection is how you ask the CRA’s Appeals Branch to take a second look, and the clock starts on the date printed on the notice. We check your deadline, build your case, file it and deal with the CRA once you authorize us.
Individuals, corporations and RRSP or TFSA assessments
We prepare, file and follow your objection once you authorize us
Three quick questions. Nothing you enter is saved.
Who is objecting?
The date printed on the notice of assessment or reassessment, not the day it arrived.
The rules at a glance
90daysCorporations, from the date on the notice
1 yror 90 daysIndividuals: whichever is later, counted from the filing deadline or the notice
90daysTo appeal to the Tax Court, from the date the CRA sends its decision
What is a notice of objection?
It is your formal, written disagreement with an assessment, reassessment or determination. The CRA’s Appeals Branch, which reviews it impartially, looks at your facts and reasons and either agrees, partly agrees or confirms what was done.
It answers a notice
You file it after the CRA issues a notice of assessment, reassessment or determination.
A different team reviews it
The Appeals Branch reviews your case. The CRA describes the review as impartial.
The date on the notice matters
Deadlines run from the date printed on the notice, not the day it reached you.
It protects your right to appeal
If you disagree with the result, a filed objection is what opens the road to the Tax Court.
Which route fits your situation: objection, adjustment, relief or Tax Court?
These are four different routes, not four steps you must take in order. Which one fits depends on what happened, and many people only ever need one of them.
This pageYour situation
You disagree with how the CRA assessed or reassessed you
Your routeNotice of objection
Deadline
Usually 90 days from the date on the notice, and longer for individuals (see the deadlines below).
Who decides
The CRA Appeals Branch, which reviews it impartially.
Your situation
You spotted a simple error or a missing slip on your own return
Your routeAdjustment request
Deadline
Generally no objection clock of its own, but the objection date can pass while you wait.
Who decides
The CRA office that processed your return.
Your situation
A penalty or interest charge is correct, but it happened for reasons outside your control
Your routeTaxpayer relief
Deadline
Periods ending within the last 10 calendar years.
Who decides
The CRA, at its discretion. A relief decision itself can’t be objected to.
The CRA confirmed its assessment after your objection, or has not decided
Your routeTax Court of Canada appeal
Deadline
90 days from the date the CRA sends its decision, or after 90 days with no decision.
Who decides
An independent court. Its decisions can go on to the Federal Court of Appeal and the Supreme Court of Canada.
Not sure which one you need? Send us the notice and we will say which route fits and which deadline comes first.
Did the notice come out of a CRA review or audit? Respond to its proposal letter first. See CRA audit help.
What can’t you object to?
The CRA lists things that can’t be formally objected to. Many have another route, so ask before you give up.
RRSP and TFSA contribution room statements
Carryforward balances
Home Buyers’ Plan balances
Refund interest
Set-offs
Statements of account
Tax deducted at source
Reassessments made under taxpayer relief
What are the deadlines for filing a notice of objection?
The CRA’s published rules, in one place. Your own notice and the CRA’s current pages always come first.
Who or what
The rule
Individuals and graduated rate estates
The later of one year after the filing deadline for the return (April 30, or June 15 for self-employed people and their spouses or common-law partners) and 90 days from the date of the notice.
Corporations
90 days from the date on the notice of assessment or determination.
RRSP or TFSA over-contribution assessments, and loss determinations
90 days from the date of the notice.
Trusts, GST/HST, payroll and other notices
These have their own rules. Send us the notice and we will confirm the date.
A late objection (extension)
Apply as soon as possible, and no later than one year after the date the objection was due. Include the facts and reasons for the delay and the objection itself.
Appeal to the Tax Court of Canada
Within 90 days of the date the CRA sends its decision, or if the CRA has not decided within 90 days after you filed.
If an extension is refused or not decided
You can apply to the Tax Court of Canada within 90 days of the refusal, or after 90 days with no answer.
Filing early is fine and the CRA encourages it. Do not wait for the last week. A complete objection takes time to prepare.
The CRA accepts a form, a signed letter, or an online dispute through My Account, My Business Account or Represent a Client. However you send it, these six parts are what it needs.
Notice of Objection
1[Your full name, address, daytime phone]
2Notice of assessment dated [date], tax year [year], [SIN or business number]
3I object to the assessment named above.
4Facts and reasons: [what happened, what the CRA did, why it is wrong, and what you say is correct]
5Enclosed: [copies of supporting documents]
6[Signature and date, with your representative’s details if you have one]
Illustration only. Your real objection is written for your facts.
1
Who you are
Your name, mailing address and a daytime phone number.
2
Which notice
The date on the notice, the tax year and your identifying number: SIN, business number, or the trust or other account number.
3
That you object
A clear statement that you disagree. Send a separate objection for each assessment.
4
Your facts and reasons
What the CRA did, why you disagree and what you say is correct. This is the part that decides the outcome.
5
Supporting copies
Documents that prove your side. The CRA can ask for more later.
6
Signature and representative
It must be signed and dated. If someone acts for you, their details and your authorization go with it.
Large corporations have extra rules: each issue must be described separately, with the relief sought for each one and the facts and reasons relied on.
What happens after you file a notice of objection?
The CRA does not publish a set time for a decision. This is the order it describes.
The CRA registers it
You get a case number, and the Appeals Branch reviews your objection. An objection that is not valid gets a letter explaining why.
An officer reviews your case
The reviewing officer may contact you or your representative to ask questions, and you can request many of the documents the CRA relies on.
The CRA agrees, fully or partly
It issues a notice of reassessment or redetermination with the change.
The CRA disagrees
It sends a notice confirming the assessment. You then have 90 days from the date it sends that decision to appeal to the Tax Court of Canada.
Do I have to pay while my objection is under review?
The short answer is usually not right away, but the details matter, and interest is the part people miss.
Interest generally keeps building
While an amount is in dispute, interest normally continues. A payment reduces it, so some people pay part or all of the balance and still object.
Collection is normally paused
The CRA normally postpones collecting the disputed amount until 90 days after it sends its decision. That does not apply to some amounts, such as amounts withheld and remitted or amounts in jeopardy.
Large corporations pay half
A large corporation must pay 50% of the disputed amount when it files, and the full amount of anything not in dispute. A corporation is large above ten million dollars of taxable capital employed in Canada, with related corporations.
Paid amounts that are cancelled come back
If a reassessment cancels an amount you already paid, the CRA refunds it.
What if I missed the deadline for my notice of objection?
A missed date is not always the end. The CRA lets you ask for more time, but it is not automatic and the clock for asking is short.
What the CRA looks at
You could not object, or have someone object for you, in time, or you meant to object in time
Allowing it is fair
You applied as soon as you could
What to send
The facts and reasons for the delay
Your objection itself, filed with the request
Your request made as soon as possible, and no later than one year after the objection was due
If the CRA refuses, or does not decide within 90 days, you can apply to the Tax Court of Canada within 90 days. The CRA also says people who missed the date while waiting on an adjustment request can ask for an extension.
How do we handle your notice of objection?
Six steps, and you approve everything before it goes to the CRA.
1
We read your notice
We confirm what it is, the date it carries and the exact deadline that applies to you.
2
We check the facts
We compare it with your return and records, and say whether an objection is the right route.
3
We write your case
Facts, reasons and supporting documents, in the order the CRA reads them.
4
We file it
We submit it through the CRA’s secure services once you authorize us and approve the text.
5
We answer the CRA
We deal with the Appeals officer, send what is asked for and keep you posted.
6
We review the decision
We explain the result and your options, including the Tax Court deadline, if you disagree.
What should you bring for a notice of objection?
Start with these. We tell you exactly what your case needs.
The notice itself
The notice of assessment or reassessment
Any earlier proposal letter
Envelope or My Account date, if the date is unclear
Your return and records
The return the notice is about
Slips, receipts and statements for the year
Books and records for a business
CRA letters and calls
Letters from the CRA about the year
Notes of calls, with dates and names
Any adjustment requests you made
Your details
SIN or business number
Daytime phone and mailing address
Authorization for us to act, once you are ready
Don’t have everything? Don’t wait on it. The deadline matters more, and we can often start from the notice alone.
What mistakes put a notice of objection at risk?
These come up again and again, and each one is avoidable.
1
Counting from the day the notice arrived
Deadlines run from the date printed on the notice, so a letter that arrives late still uses the date on it.
2
Saying “I disagree” and nothing else
The facts and reasons are the case. An objection without them has little to review.
3
One objection for several assessments
The CRA says to send a separate objection for each assessment.
4
Waiting on an adjustment request
The CRA may fix a simple error, but the objection deadline can pass while you wait.
5
Forgetting about interest
Interest generally keeps building during an objection, so a payment can matter even when you are sure you are right.
6
Not signing or leaving out your number
An objection has to be signed and dated, and it needs the date of the notice, the tax year and your identifying number.
Other help that may fit your situation
A notice of objection often sits next to one of these.
We apply the CRA’s published rules to your notice, 90 days for corporations and the later of 90 days and one year after the filing deadline for individuals, and confirm your exact last day first.
Notice review
A plain answer on what the CRA changed, and whether an objection is the right route.
Objection written
Facts, reasons and evidence, prepared and shown to you before it is filed.
Filed and tracked
Filed through the CRA’s secure services once you authorize us, then followed.
Appeals contact
We speak with the CRA officer for you and send what they ask for.
Decision explained
The result reviewed with you, and your options explained if you disagree.
What stays with the CRA
The Appeals Branch decides the outcome, and no one can promise how it ends or how long it takes. What we promise is a complete, accurate objection filed on time and honest advice at every step.
How much does a notice of objection cost?
Every objection is different, so we quote each one individually, and you will know what we charge before we start. Here is what shapes the quote.
Number of noticesOne assessment, or several years.
The issueA single item, or a complex dispute.
Who is objectingAn individual, a business or a corporation.
State of your recordsComplete, partial, or mostly gone.
Size of the entityA sole filer, or a large corporation.
TimingPlenty of time, or the deadline is close.
Free, no-obligation consultation
Clear quote agreed before we start
No hidden fees or surprise billing
Prefer to talk it through first? Call us, or send a quote request.
Meet us in person at any of our four offices, or work with us by phone and video. The CRA deals with us through its secure services, so we can help wherever you live in Canada.
Head Office (Toronto)
3000 Danforth Avenue, Unit 3, Suite 101 Toronto, ON M4C 1M7
“I have been returning to Lira Tax and Accounting Inc. for the past 3 years, and their service has always been excellent. Most recently, I had an issue with the CRA and was placed with a collections agency regarding several years of tax matters.
Razu provided expert advice, represented me professionally, and worked diligently to resolve 4 years' worth of tax issues. Thanks to his knowledge and guidance, the matter was resolved swiftly, and the CRA even issued me a refund cheque—something every honest taxpayer appreciates. :) I highly recommend Lira Tax and Accounting for anyone needing reliable and knowledgeable tax support. Thank you so much!”
Maria Josephine LakiCRA Issue Resolution · Google review
★★★★★
“I have been to number of accountants for my multiple business ventures, however i found Mr. Razu from Lira Tax and Accounting to be one of the better ones. He is very informative and easily accessible. He is always answering calls and helping small business owners to do their taxes properly. I highly recommend.”
Abraham khanSmall Business Accounting · Google review
★★★★★
“A friend recommended me Lira tax for my personal and corporation tax and it was done perfectly. Excellent service. If you think of someone to do your taxes, I recommend Lira tax 100%”
Alemshet DesalegnPersonal & Corporate Tax · Google review
Notice of objection FAQs: deadlines, filing, payments and appeals
Straight answers to what people ask us after a CRA notice arrives.
It is your formal, written disagreement with a CRA assessment, reassessment or determination. The CRA’s Appeals Branch reviews your facts and reasons impartially and either agrees, partly agrees or confirms the original decision.
For individuals it is the later of one year after the filing deadline for the return and 90 days from the date on the notice. Corporations have 90 days from the date on the notice. Objections to RRSP or TFSA over-contribution assessments and loss determinations must be filed within 90 days. Use the deadline checker at the top of this page, then confirm the date with us.
The CRA counts from the date on the notice of assessment or determination, not the day it arrives. If the notice reached you late, the printed date still starts the clock.
You can ask the CRA for an extension. Apply as soon as possible and no later than one year after the date the objection was due, and include the facts and reasons for the delay and your objection. The CRA looks at whether you could not object in time or meant to, whether granting it is fair and whether you applied as soon as you could. It is not automatic.
Through My Account if you are an individual, or My Business Account or Represent a Client for a corporation or a representative, by choosing the formal dispute service. You can also send form T400A or a signed letter to the Chief of Appeals at a CRA Appeals Intake Centre. We file for you once you authorize us.
Your name, mailing address and daytime phone number, the date of the notice, the tax year, your identifying number, the facts and reasons for your objection, copies of supporting documents, and your signature and date. If you have a representative, include their details. Send a separate objection for each assessment.
Normally the CRA postpones collecting the disputed amount until 90 days after it sends its decision, with exceptions such as amounts withheld and remitted or amounts in jeopardy. A large corporation must pay 50% of the disputed amount when it files and the full amount of anything not in dispute.
Generally yes. Interest normally continues on an amount that is in dispute, and a payment reduces it. If the reassessment cancels an amount you paid, the CRA refunds it.
The CRA does not publish a set time. If it has not decided within 90 days after you filed, the law lets you appeal to the Tax Court of Canada instead of waiting, which is a decision we talk through with you.
It sends a notice confirming the assessment. You then have 90 days from the date it sends that decision to appeal to the Tax Court of Canada.
You can object to a penalty that was assessed if you disagree with how it was applied. If the penalty or interest is correct, but it happened because of something outside your control, ask for taxpayer relief instead. A taxpayer relief decision itself can’t be objected to.
For a simple mistake, such as a missing slip or an item you can prove, the CRA says an adjustment can be faster. But the objection deadline can pass while you wait, so we look at the date first and often do both.
Yes. The CRA lists items such as RRSP and TFSA contribution room statements, carryforward balances, Home Buyers’ Plan balances, refund interest, set-offs, statements of account and tax deducted at source. Many have another route, so send us the notice before you decide.
No. You can file your own objection. Many people use a professional because the facts and reasons are the case, and because the date is unforgiving. We act for you once you authorize us.
We quote each case after a free consultation, because a single-item objection and a multi-year dispute are very different. You will know the cost before we start.
Official sources we check
We confirm the rules on the CRA’s own pages. You can read them too:
Checked against these pages in October 2026. Rules and programs change, so we confirm the current position for your situation before we start. This page is general information, not legal advice.
Got a CRA notice you disagree with? Let’s check the date first
Book a free consultation. Bring the notice and we will tell you the deadline that applies, whether an objection is the right move and what to do first, with no obligation.
