Filing a formal dispute or objection with the CRA
Don't agree with your assessment, benefit or credit determination? Thinking of filing an objection or formal dispute?
Roger doesn't agree with the amount owing to the Canada Revenue Agency indicated on his notice of assessment.
He’s thinking of filing an objection but wants to consider all his options first.
Roger heads over to canada.ca/cra-complaints-disputes.
Other options might be available to help resolve his situation, instead of filing an objection.
For example, he might be able to adjust his return online or contact the CRA to discuss the issue.
Roger finds out from the CRA that he has one year after the tax filing deadline of the return or 90 days from the date of his income tax assessment or reassessment to file an objection - whichever is later.
Roger’s filing deadline for the 2020 tax year is April 30, 2021.
Roger filed on time and he gets his Notice of assessment dated May 10, 2021.
Roger has until May 2, 2022, one year after the tax filing deadline of his return, to file his objection.
In certain situations, you may request a change to your return or the CRA may adjust your return.
In either case, you will receive a notice of reassessment.
In Roger’s case, the CRA made an adjustment to his 2020 tax return and he received a notice of reassessment dated June 9, 2022.
Roger has until September 7, 2022, 90 days from the date of his reassessment, to file an objection.
If you miss the deadline for filing an objection to your assessment or reassessment, you have one year after the objection filing deadline to apply for an extension.
You can apply at the same time as you file your objection.
Be sure to explain why you need more time.
After reading all the situations and checking the filing deadlines, Roger decides to file an objection.
Now he has to provide all the facts and reasons why he thinks he has been assessed incorrectly.
He must also gather all the documents that support his objection, so that the CRA can make a well informed decision.
To file his objection online, Roger will use the Register a formal dispute (Notice of Objection) option to dispute his reassessment and instantly receive a case number.
He will use this number when he sends his documents using the CRA's electronic service, Submit Docs, or when he contacts the CRA.
If you're thinking of filing an objection to dispute your assessment or reassessment or to explore options, visit canada.ca/cra-complaints-disputes
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