Object to a CRA Assessment: File an Income Tax Objection

A CRA income tax objection is a formal way to dispute an assessment or decision covered by the objection rules. It is not the same as asking the CRA to correct a figure you entered on a return. First, identify the notice and the issue you disagree with. Then check the deadline that applies to that decision.

Do you need a change or an objection?

If you forgot a receipt or entered the wrong figure, a return adjustment may be the right starting point. In contrast, an objection explains why you disagree with the agency's assessment or treatment of an issue. Read the CRA income tax decision guide before choosing a route.

A phone call may resolve a simple question, but it is not a formal objection. Likewise, sending receipts to a review team does not automatically protect an objection deadline. If you are trying to resolve the matter informally, keep a separate record of the time limit for your formal rights.

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What is the deadline for your case?

For many individual income tax objections, the CRA uses the later of one year after the return's filing deadline and 90 days from the notice date. However, not every type of assessment uses that rule. The CRA objection rights guide sets out the differences, including special cases.

Write down the date printed on the notice, the year involved and the type of assessment. Next, confirm which deadline rule covers it. Do not apply a deadline from a blog about business tax, GST/HST or a different account to your personal income tax case. Seek case-specific help if the category is unclear.

How do you explain the dispute?

• Identify the notice and tax year.
• Name the item or amount in dispute.
• Explain what you believe the correct treatment should be.
• Set out the facts in date order.
• Link each key fact to a supporting record.

For example, if the dispute concerns an expense, explain the expense and the reason you believe it meets the applicable rule. A list of receipts alone may not show that connection. Conversely, a long personal history can obscure a narrow issue. Use clear headings so the reader can follow the point you need reviewed.

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How do you send the objection?

Use the official filing options for your account and decision type. Check each field before submitting, specificly the notice reference and year. Also keep a full copy of the explanation and attachments. If a representative submits the objection, agree who will retain the confirmation and monitor later correspondence.

After filing, save the confirmation separately from a draft or an unsent form. A document saved on your computer is not proof that the CRA received it. If you later send more evidence, connect it to the existing case rather than opening a second dispute with a different account reference.

What if the deadline has passed?

The rules allow some requests for an extension, but approval is not automatic. Explain the facts and reasons for the delay and follow the formal extension process. Do not assume that financial hardship, an unanswered call or a pending adjustment always extends the deadline by itself.

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Finally, keep payment questions separate from the merits of the dispute. Whether collection or interest is affected depends on the debt and rules involved. Filing an objection is not a universal promise that all charges stop. Read later notices carefully and get qualified advice if the amount or the legal issue makes the case difficult to manage alone.

If a later notice changes the same tax year, read what it changes before reusing your first objection. Keep both notices in date order so the disputed decision is clear.