File an objection or a CPP/EI appeal to the Minister

Canada Revenue Agency (CRA) objections and CPP/EI appeals lead to a formal and impartial review of an assessment, determination, or decision made by the CRA. When an objection or CPP/EI appeal is filed, CRA reviews all the information before making its decision.

Types of Objections and CPP/EI Appeal to the Minister

Income tax

File an income tax objection if you want to dispute your notice of assessment or notice of determination.There may be other ways to resolve your dispute. The decision tree below will help you decide if you need to file an income tax objection.

 Start Decision Tree

If you have already filed an income tax objection, you can check for processing times, complexity levels, and other information.

Note: For public service employees with a T4 affected by Phoenix payroll issues, go to the FAQ and consult the response to Question 8(d) to determine if it is necessary to file an objection while waiting for an amended T4 slip.

Goods and services tax/harmonized sales tax (GST/HST)

File an objection to your GST/HST assessment. For more information, go to File an objection - GST/HST. If you have already filed one, you can check for processing times, complexity levels and other information.

Canada Pension Plan (CPP) or Employment Insurance (EI)

File an appeal with the CRA if you disagree with a decision letter from the CPP/EI Rulings Division or a notice of assessment for payroll source deductions.

For more information, see File an appeal - Canada Pension Plan or Employment Insurance.

Ontario Corporations Tax

File an objection to assessments and determinations under the Ontario Corporations Tax Act. For more information, go to File an objection - Ontario Corporations Tax.

Scientific Research and Experimental Development (SR&ED)

File an objection to a decision based on the findings of a review of your SR&ED claim. For more information, go to File an objection - Scientific Research & Experimental Development (SR&ED).

Excise taxes and special levies

File an objection to an assessment or determination of excise taxes or special levies. For more information, go to File an objection - Excise taxes and special levies.

Selected Listed Financial Institutions

Selected Listed Financial Institutions can file an objection to an assessment of GST/HST or Quebec Sales Tax (QST). For more information, go to File an objection - Selected Listed Financial Institutions.

Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees

File an objection to a notice or assessment. For more information, go to Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees.

Registered savings plans

Dispute a CRA decision to refuse or revoke the registration of a registered savings plan. For more information, go to Registered savings plans.

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