A notice of reassessment: how to object within 90 days
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A corporation has 90 days from the date of the notice to object. An individual may have longer. The CRA says the disputed amount need not be paid while it is reviewed.
What it is and the 90 days
A notice of reassessment is the CRA changing its earlier calculation of your tax, interest or penalties. If you disagree, you have the right to make a formal objection. For a corporation, the deadline is 90 days from the date of the notice of assessment or reassessment. For an individual, other than a trust, it is the later of 90 days from the date of the notice and one year after the return’s filing deadline.
How to file an objection
- Online, through the service called File a formal dispute (Notice of Objection) in My Business Account, if you are a business owner.
- By mail, on Form T400A, Notice of Objection – Income Tax Act.
- By a letter to the Chief of Appeals at your Appeals Intake Centre.
The objection has to state the reasons in writing and include all the relevant facts. Attach supporting documents, such as letters and invoices.
Do you have to pay first?
The CRA says you do not have to pay the disputed amount of tax, interest or penalty while the CRA or the Tax Court of Canada reviews it. When the objection or appeal is settled, normal interest charges apply to any tax, interest or penalties that are still outstanding.
If you missed the 90 days
You may apply for an extension to file an objection, up to one year after the objection deadline.
How long do I have to object to a reassessment?
For a corporation, 90 days from the date of the notice. For an individual other than a trust, the later of 90 days from the date of the notice and one year after the return’s filing deadline.
How do I file?
Online in My Business Account, on Form T400A, or by letter to the Chief of Appeals at your Appeals Intake Centre.
Do I pay the amount in dispute first?
The CRA says no. You do not have to pay the disputed amount while the review is under way, but normal interest applies to anything outstanding once it is settled.
What if I am past the 90 days?
You may apply for an extension, up to one year after the objection deadline.
A CRA letter has arrived: what to do first →
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