After you apply

Once the Canada Revenue Agency (CRA) has started reviewing your request, we may contact you if we need help understanding what you provided, or to get any missing information.

In all cases, once the review of your request is complete, we will notify you of our decision, including the reason for the decision if it is only partially approved or denied.

On this page

• If your request is approved
• If your request is denied

If your request is approved

When accepted by the CRA, a late election will be considered to have been on time. For amended or revoked elections, the original election will be cancelled and the CRA will reassess the affected returns for the tax years in question, even if the years are beyond the normal reassessment period.

Any assessments or reassessments resulting from the CRA's acceptance of the request is subject to the general provisions concerning arrears interest charged on the balance owing.

If your late, amended, or revoked election is accepted, you can file an objection to dispute the resulting assessment or reassessment. However, the objection is limited to issues related to that election. For more information, go to File an objection.

If your request is denied

If you believe that the CRA made an error in its review, you can ask for a:

• Second administrative review (done by the CRA)
• Judicial review (done by the Federal Court if you still disagree after the second administrative review the CRA did)

Second administrative review

If you believe that the CRA made an error in its review, you can ask for a second administrative review.

You may request a second administrative review by either:

• Writing to the address provided in the first decision letter you received in reply to your first request for relief.

• Sending a letter to the intake centre responsible for your province or territory of residence:

  Designated office based oon the province or territory of residence

  Province or territory of residence	Designated office
  Alberta British Columbia Saskatchewan Manitoba Northwest Territories Nunavut and Yukon	Eastern Prairie Tax Services Office 800-360 Main Street PO Box 1022 Stn Main Winnipeg MB R3C 2W2
  Ontario Quebec New Brunswick Nova Scotia Prince Edward Island Newfoundland and Labrador	Prince Edward Island Tax Centre 275 Pope Road Summerside PE C1N 6A2
  Non-resident or international taxpayers	Send your request to one of the designated offices above

A second administrative review request must include the following:

• The reasons why you disagree with the CRA's decision, for example, not all information was considered, certain facts or details were missing, misinterpreted, or not considered in their proper context
• Any relevant new documents, facts, or correspondence

For the CRA to remain impartial and transparent, all officials who completed the first review will not conduct the second administrative review.

The second administrative review is a new review and a new decision.

Judicial review

If, after the second administrative review, you still feel that we were not fair and reasonable, you can apply to the Federal Court for a Judicial review of our decision. You must do this within 30 calendar days of the date you received the decision from the second administrative review.