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GST/HST objection decision tool

Should you file an objection or is there another way to resolve your dispute? Take a moment to go through all the situations, so we can help you find the option that is right for you. Before you start, have on hand any CRA correspondence related to your dispute so you can refer to it.

Read all the situations below and choose the one that applies to you then scroll down to find either the next question or our response.

  • I want to file an objection about my GST/HST return

    Have you received a notice of assessment or reassessment?

    • Yes

      Before getting your notice of (re)assessment did you receive any letters from the CRA's Audit Division asking you for information? (Audit Division will be indicated at the end of each piece of correspondence along with the auditor's name)

      • Yes

        When you were audited, did you give the CRA all of the information they asked for?

        • Yes

          Do you think the CRA misinterpreted the facts or applied the law incorrectly?

          • Yes
          • No

            Filing an objection might not be the best way to resolve your situation, but you still have the right to do so for any issues related to your notice of (re)assessment. Do you still want to file an objection?

            • Yes
            • No
        • No
      • No

        Did the CRA ask you for information to verify amounts that you reported or claimed on a GST/HST return?

        • Yes

          Did you give the CRA all the information asked for?

          • Yes

            Do you have new or additional information to give the CRA for this request?

            • Yes
            • No

              Do you think the CRA misinterpreted the facts or applied the law incorrectly when your return was assessed or reassessed?

              • Yes
              • No

                Filing an objection might not be the best way to resolve your situation, but you still have the right to do so for issues related to your notice of assessment or reassessment. Do you still want to file an objection?

                • Yes
                • No
          • No
        • No

          Do you want to correct errors or give the CRA information you didn't report for a GST/HST return you filed earlier?

          • Yes
          • No

            Do you think the CRA misinterpreted the facts or applied the law incorrectly when your return was assessed or reassessed?

            • Yes
            • No

              Filing an objection might not be the best way to resolve your situation, but you still have the right to do so for issues related to your notice of (re)assessment. Do you still want to file an objection?

              • Yes
              • No
        • I don't know
      • I don't know
    • No
  • I want to file an objection about my GST/HST rebate application

    Have you received a notice of assessment or reassessment?

    • Yes

      Did the CRA ask you for information about your rebate application?

      • Yes

        Did you give the CRA all the information asked for?

        • Yes

          Do you have new or additional information for the CRA to consider regarding your rebate application?

          • Yes
          • No

            Do you want to formally dispute the CRA's (re)assessment of your rebate application because you think the CRA misinterpreted the facts or applied the law incorrectly?

            • Yes
            • No

              Filing an objection might not be the best way to resolve your situation, but you still have the right to do so for issues related to your notice. Do you still want to file an objection?

              • Yes
              • No
        • No
      • No

        Do you want to give the CRA new or additional information that could affect your rebate application?

        • Yes
        • No

          Do you want to formally dispute the CRA's (re)assessment of your rebate application because you think the CRA misinterpreted the facts or applied the law incorrectly?

          • Yes
          • No
    • No
  • I received a notice of assessment for a GST/HST reporting period that I have not filed

    Prior to receiving this notice, did you receive a request to file your return for this reporting period?

    • Yes
    • No
  • I forgot to claim one or more Input Tax Credit(s) (ITC) in a previous return

    Are you a specified person?

    For a definition of specified person.

    • Yes

      Have 2 years passed since the filing due date of the reporting period when you were first eligible to claim the ITC?

      • Yes
      • No
    • No

      Have 4 years passed since the filing due date of the reporting period when you were first eligible to claim the ITC?

      • Yes
      • No
  • I filed a request to adjust my GST/HST return or rebate application but have not heard back. I wonder if I should file an objection for that reporting period.

    Before filing an objection, you may want to check the status of your adjustment request by calling Business Enquiries at 1-800-959-5525.

    The time limit for filing a GST/HST objection is 90 days from the date of your notice of (re)assessment.

    Have you missed the deadline for filing an objection to the (re)assessment that was issued before you filed the adjustment request?

    • Yes
    • No
  • I want to ask for relief of the penalties or interest that I know I owe

Response: You need to wait until you receive your notice of (re)assessment before you can file an objection.

If the CRA sent you a request for information, make sure you reply so that we base your (re)assessment on all relevant information.

Response: You can make a request to correct an error or include new information on your GST/HST return.

Log in or register with My Business Account and select the Adjust a return option. Select from a list of periods that are eligible for electronic adjustment and enter the adjusted amounts.

Response: File a GST/HST objection.

Response: File a GST/HST objection.

File a GST/HST objection.

File a GST/HST objection.

Response: File a GST/HST objection.

Response: File a GST/HST objection.

Response: You need to wait until you receive your notice of (re)assessment before you can file an objection. If the CRA sent you a request for information, make sure you reply so that we base your (re)assessment on all relevant information.

Response: File a GST/HST objection.

Response: File a GST/HST objection.

Response: File a GST/HST objection.

Response: File a GST/HST return for the reporting period shown in the notice of assessment unless your notice tells you not to in which case you can File a GST/HST objection.

Response: If you have any questions or concerns about your notice or any other GST/HST correspondence from the CRA, call us at the number on your notice or letter. Or you can also call Business Enquiries at: 1-800-959-5525.

Response: You cannot claim this ITC. For more information on claiming ITCs go to Input tax credits.

Response: You can claim an ITC in a subsequent reporting period. For more information on claiming ITCs go to Input tax credits.

Response: You cannot claim this ITC. For more information on claiming ITCs go to Input tax credits.

Response: You can claim an ITC in a subsequent reporting period.For more information on claiming ITCs go to Input tax credits.

Response: You may apply for an extension to file an objection, if necessary, up to a year after the objection filing deadline.

Response: It may be faster to wait for the CRA to review your adjustment request rather than filing an objection.

Note: some adjustment requests may not be approved so it may be necessary to file an objection and, if necessary, apply for an extension up to a year after the objection filing deadline.

Response: To request relief from penalties or interest you know you owe, go to Cancel or waive penalties or interest.

Response:
It's not too late.

Responding to us

When responding to our request for more information, be sure to:

  • mail your reply and all requested documents to the address in our letter quoting the reference number at the upper right corner of our letter or file electronically without the reference number
  • provide all receipts and other documents requested

If you need more help after reading this information, you can contact Business enquiries at 1-800-959-5525.

If you decide to file a GST/HST objection, we may send any new or previously requested information you provide to the area that issued your notice of (re)assessment.

Response:
It's not too late.

Sending information after a review

If we already reviewed your claim but you want to send us more information related to it, we will review your claim again.

  • Mail additional information to the address shown in our letter or electronically
  • Quote the reference number at the upper right corner of our letter

If you need more help, go to Telephone numbers.

If you decide to file a GST/HST objection instead of sending us new or previously requested information, we may send this information to the area that issued your notice of (re)assessment.

Response:
Need assistance?

If you have any questions or concerns about a letter from the CRA, call us at the telephone number at the bottom of the letter.

If you need help, call Business enquiries at 1-800-959-5525.

If you decide to file an objection instead of sending us new or previously requested information, we may send this information to the area that issued your notice of (re)assessment.

Response:

Submitting information after an audit and assessment or reassessment

You have to file an objection for the CRA to review your claim. Since you are providing new or previously requested information related to the period that was under audit, we may send that information to the Audit Division for further review.

For information on filing a GST/HST objection, go to File an objection - GST/HST. Mail any additional information to the address shown on the webpage or send it electronically.

Response:
Need assistance? We’re here to help!

If you need help to determine if your notice or letter came from Audit Division, call the number on the letter or notice or call Business enquiries at 1-800-959-5525.

Response:
Need assistance? We’re here to help!

If you need assistance, call the number on our letter or notice or call Business enquiries at 1-800-959-5525.

Response:
We’re here to help!

If you need help or can’t get the documentation we are asking for, call the number on our letter or notice to discuss your situation. If you don’t have a letter or notice, call Business enquiries at 1-800-959-5525. For more information, go to GST/HST rebates.

Response:
Sending information after a review

Even if we did our review and made a decision, you can still send us new or additional information about your situation. We may be able to reassess your rebate claim.

Let us know if you can’t get the documents we asked for; we may be able to suggest other documents you can send instead or give you more time to answer the letter.

If you need help or have any questions about your rebate claim, call the number on our letter or notice to discuss your situation, or call Business enquiries at 1-800-959-5525. For more information, go to GST/HST rebates.

If you decide to file a GST/HST objection, we may send any new or previously requested information you provide about your rebate claim to the area that issued your notice of (re)assessment.

Response:
Need assistance? We’re here to help!

If you need help or have any questions about your GST/HST rebate claim, call the number on our letter or notice to discuss your situation, or call Business enquiries at 1-800-959-5525. For more information, go to GST/HST rebates.

If you decide to file a GST/HST objection, we may send any new or previously requested information you provide about your rebate claim to the area that issued your notice of (re)assessment.

Response:
Sending new or additional information

You can still give the CRA new or additional information about your rebate claim. We may be able to reassess it.

If you need help or have any questions, call the number on our letter or notice to discuss your situation or call Business enquiries at 1-800-959-5525. You can also write to your Tax centre. For more information, go to GST/HST rebates.

If you decide to file a GST/HST objection, we may send any new or previously requested information you provide about your rebate claim to the area that issued your notice of (re)assessment.

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