What should I include in my Notice of Objection to give myself the best chance of success?

A well-prepared Notice of Objection clearly identifies the assessment you are disputing (by year, date, and assessment number), states the specific items you disagree with, explains the factual and legal basis for your disagreement, and specifies the relief you want (for example, deletion of a specific income amount or restoration of a denied deduction).

Supporting documentation is critical. Attach or reference every document that supports your position: receipts, invoices, contracts, bank statements, correspondence, and any expert opinions. If the auditor denied a deduction because you lacked documentation, this is your chance to provide it. If the dispute is about how the law applies to undisputed facts, explain the legal argument clearly and, if possible, cite the relevant section of the Income Tax Act or relevant case law.

Clarity and organization matter. Appeals Officers handle large volumes of objections; a concise, well-organized submission is easier to review and harder to dismiss than a disorganized one. If your objection involves a significant amount or a complex legal question, having a tax lawyer draft it substantially improves the likelihood of a favourable outcome. The goal is to give the Appeals Officer everything needed to decide in your favour without having to ask for more.