Ontario Corporations Tax

(Applicable to tax years ending before January 1, 2009)

If you believe we have misinterpreted the facts or applied the law incorrectly, you have the right to object to assessments and determinations. Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is 180 days from the date of the notice of assessment or determination.

You or your authorized representative can file an objection by filling out Form ON100, Notice of Objection - Ontario Corporations Tax Act, and sending it by registered mail to the chief of appeals at your local tax services office.

In all cases, you have to explain why you disagree and include all relevant facts and supporting documents.

You or your authorized representative can also submit your objection and supporting documents online at My Business Account, or Represent a Client, by selecting the “Submit documents” service.

For more information on the Submit Documents online service, go to Submit documents online.

Objections concerning premium taxes must still be filed with the Ontario Ministry of Revenue.

Time Extension – Notice of Objection

You can apply for an extension to file your objection by writing to the Chief of Appeals at your tax services office or tax centre. Explain why you cannot or did not file your objection on time.

Apply as soon as possible, but the application must be made:

  • before the expiration of the 180-day period to file an objection; or
  • within one year from the date on the notice.

Filing an appeal with the court

If you disagree with the CRA's decision resulting from an objection, you can appeal your assessment or determination to the Ontario Superior Court of Justice.

You can file an appeal by using Form ON200, Notice of Appeal - Ontario Corporations Tax Act. You must file the Notice of Appeal in person at your local court office of the Ontario Superior Court of Justice and to pay the applicable court filing fee. You must also serve the appeal to the Minister of National Revenue by sending one copy of the Notice of Appeal as filed, including the action number and the court location, by registered mail to the Canada Revenue Agency, c/o Assistant Commissioner, Appeals Branch, 250 Albert Street, 13th Floor, Ottawa, ON  K1A 0L5.

You must file the Notice of Appeal with the Ontario Superior Court of Justice and serve the appeal to the Minister within 90 days from the date of the notification that the Minister has confirmed the assessment or has reassessed.

You must still file appeals concerning premium taxes with the Ontario Ministry of Revenue.

Time Extension – Notice of Appeal

You can apply for an extension to file an appeal with the Ontario Superior Court of Justice and to serve an appeal to the Minister by writing to the Assistant Commissioner, Canada Revenue Agency, Appeals Branch, 250 Albert Street, 13th Floor, Ottawa ON K1A 0L5.

You must apply before the 90-day period to file/serve an appeal expires. You have to explain why you cannot file/serve your appeal on time.

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