Income tax objections decision tree

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.

Attention: Public service employee affected by Phoenix payroll system issues

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.

Please 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 with the CRA about my tax return
Have you received a notice of assessment, reassessment, determination or redetermination?
- Yes
  Before getting your notice of (re)assessment or (re)determination, 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 or (re)determination. 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 tax return?
    
    Yes
    
    Did you give the CRA all the information they 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 they assessed or reassessed your return?
    
    Yes
    
    No
    
    Filing an objection might not be the best way to resolve the situation, but you still have the right to do so for issues related to your notice of (re)assessment or (re)determination. 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 an income tax return you filed earlier?
    
    Yes
    
    You can make a request to correct an error or include new information on your return. Which type of return do you want to do this for?
    
    Individual (T1)
    
    Corporation (T2)
    
    Trust (T3)
    
    No
    
    Do you think the CRA misinterpreted the facts or applied the law incorrectly when they assessed or reassessed your return?
    
    Yes
    
    No
    
    Filing an objection might not be the best way to resolve the situation, but you still have the right to do so for issues related to your notice of assessment, reassessment, determination or redetermination. Do you still want to file an objection?
    
    Yes
    
    No
  - I don't know
- No
I want to dispute a notice from the CRA about benefits or credits such as the Canada child benefit or disability tax credit
Did the CRA ask you for information about your claim for benefits or credits?
- Yes
  Did you give the CRA all the information they asked for?
  - Yes
    
    Do you have new or additional information for the CRA to consider regarding your claim for benefits or credits?
    
    Yes
    
    No
    
    Do you want to formally dispute the CRA's (re)determination of your benefits or credits 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 the 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 benefits or credits?
  - Yes
  - No
    
    Do you want to formally dispute the CRA's (re)determination of your benefits or credits because you think the CRA misinterpreted the facts or applied the law incorrectly?
    
    Yes
    
    No
I got a notice of assessment for a tax year that I have not filed
Prior to receiving this notice, did you receive a request to file your return?
- Yes
- No
I filed a request to change my tax return but have not heard back. I wonder if I should file an objection for that tax year
Which type of return did you file the request for?
- Individual (T1)
- Corporation (T2)
- Trust (T3)
I want to ask for relief of the penalties or interest that I know I owe

Response:
It's not too late.

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 might be able to adjust or reinstate your credits or benefits.

Let us know if you can’t get the documents we're asking for; we can suggest other documents you can send instead. If you call the number on our letter or notice, we can also give you more time to answer the letter.

If you need help or have any questions any questions about credits or benefits, call the number on our letter or notice to discuss your situation or go to telephone numbers to find the number that's right for you. You can also find more information about the disability tax credit, or child and family benefits at validating your eligibility for benefits and credits.

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 the decision about the credit or benefit.

Response: File an Income tax objection.

If you did not find the information you were looking for about your benefits and/or credits, we are here to help.

Need assistance? We're here to help!

We recognize that it might not always be possible for some individuals to provide the requested information. If you don't understand what to do or can't get the documentation we are asking for, call the phone number provided on our letter or call 1-800-387-1193 to discuss your situation.

If you decide to file an objection/formal dispute rather than respond in the manner described here and provide new or previously requested information, this information may be referred back for review to the area that issued the decision relating to the credit or benefit.

Response:
Sending new or additional information

You can still give the CRA new or additional information about your credits or benefits. We might be able to adjust or reinstate your credits or benefits.

If you need help or have any questions, call the number on our notice to discuss your situation or go to telephone numbers to find the number that's right for you. You can also write to your tax centre. Find more information about the disability tax credit, or child and family benefits at validating your eligibility for benefits and credits.

If you decide to file an objection instead of sending us new or additional information, we may send this information to the area that issued the decision about the credit or benefit.

Response:
It's not too late.

We're here to help!

If you don't understand what to do or can't get the documentation we are asking for, call the number on our letter or notice to discuss your situation. You can also find more information about the disability tax credit, or child and family benefits at validating your eligibility for benefits and credits.

If you call the number on our letter or notice, we can also give you more time to answer the letter if you need it.

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 the decision about the credit or benefit.

Response: File an Income tax objection.

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

If you don't understand what to do or can't get the documentation we are asking for, call the number on our letter or notice or go to telephone numbers to find the number that's right for you. You can also find more information about the disability tax credit, or child and family benefits at validating your eligibility for benefits and credits.

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 the decision about the credit or benefit.

Response: File an Income tax objection.

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

If you need help or have any questions about benefits and credits, call the number on our letter or notice to discuss your situation or go to telephone numbers to find the number that's right for you. You can also find more information about the disability tax credit, or Tax credits and benefits for individuals.

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 the decision about the credit or benefit.

Before filing an objection, check the estimated processing times of Individual (T1) adjustments.

Go to: How to change your return.

Deadlines for individuals filing an objection are whichever is later:

one year after the filing deadline for the return (April 30 or June 15)
90 days after the date on your notice of (re)assessment or (re)determination

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

Response: It may be faster to wait for the CRA to complete your adjustment request rather than filing an objection. If you did not file your objection on time because you were attempting to have your return adjusted, you may apply for an extension to file an objection up to a year after the objection filing deadline.

To check the estimated processing times of T1 adjustments, go to How to change your return.

Before filing an objection, check for any correspondence you may have received through 'My Business Account'

The Corporation (T2) time limit for filing an objection is 90 days from the date of your notice of (re)assessment or (re)determination.

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

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

If you did not file your objection on time because you were attempting to have your return adjusted, you may apply for an extension to file an objection up to a year after the objection filing deadline.

Deadlines for Trust (T3) filing an objection are whichever is later:

one year after the filing deadline for the Trust (T3) return
90 days after the date on your notice of (re)assessment or (re)determination.

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

Response: You need to wait until you receive your notice of (re)assessment or (re)determination 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 or (re)determination on all relevant information.

Response:
Submitting information after an audit and (re)assessment or (re)determination

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 the information you provide to the Audit Division for further review.

For information on filing an objection, go to income tax objections. Send any additional information to the address shown on the webpage or send them electronically.

Response: File an Income tax objection.

Need assistance?

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

To contact the CRA if you need help, go to Responding to us or call us. You can look up our numbers at telephone numbers to find the number that's right for you.

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 (re)assessment.

Response: File an Income tax objection.

It's not too late

Responding to us

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

include the reference number found at the upper right corner of our letter;
send your reply and all requested documents to the address in our letter or electronically;
provide all receipts and/or other documents requested

Contact the CRA if you need additional assistance with this request. Additional information is also available on our Responding to us webpage.

Response:
It's not too late.

Responding to us

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

Quote the reference number at the upper right corner of our letter
Send your reply and all requested documents to the address in our letter or electronically
Provide all receipts and other documents requested

Contact the CRA if you need more help or go to Responding to us.

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 the (re)assessment, or (re)determination.

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.

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

Contact the CRA if you need more help or go to Responding to us.

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 the (re)assessment, or (re)determination.

Response: Go to: How to change your return.

Response: Go to: Reassessments – Adjustments to your T2 return.

Response: If you need to change a Trust (T3) return after you send it to us, do not file another return for that tax year. Send us a completed Form T3-ADJ, T3 Adjustment Request.

Response: File an Income tax objection.

Response:
Need assistance?

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

To contact the CRA if you need help, go to Responding to us. You can also look up our numbers at telephone numbers to find the number that's right for you.

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 the (re)assessment.

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 our letter or notice or go to telephone numbers to find the number that’s right for you.

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

Response: File a return for the tax-year shown in the notice of assessment unless your notice tells you not to in which case you can File an Income tax objection.

Response: If you have any questions or concerns about your notice or any other income tax correspondence from the CRA, call us at the number on your notice or letter.

You can also look up our telephone numbers to find one that's right for you

Page details

Date modified:: 2021-02-04

Language selection

Search

Sign in

Income tax objections decision tree

Page details