What happens after I file a Notice of Objection with CRA?
After you file a Notice of Objection, CRA's Appeals Branch assigns an Appeals Officer to your file. This officer is separate from the auditor and takes a fresh look at the assessment. You will typically receive an acknowledgment letter confirming receipt of your objection.
The Appeals Officer reviews your objection alongside the audit file and may contact you (or your representative) for additional information, clarifying questions, or to discuss settlement. You are entitled to know the basis for the assessment you are disputing and to present your arguments and evidence. If new documents or arguments would strengthen your position, this is the stage to raise them.
The process concludes when the Appeals Officer issues a notice of confirmation (CRA upholds the assessment), a notice of reassessment (CRA changes the amount), or a notice of variation. Timelines vary significantly — some straightforward objections are resolved within months; complex or backlogged matters can take a year or more. If more than 90 days pass and CRA has not resolved your objection, you have the right to bypass CRA Appeals and file an appeal directly with the Tax Court of Canada, without waiting for CRA's decision.
Key takeaways
- An independent Appeals Officer — separate from your auditor — reviews your objection.
- You can provide additional documents and arguments at this stage.
- CRA may confirm, vary, or vacate the assessment.
- If 90 days pass without resolution, you can appeal directly to Tax Court without waiting.