Can I Hire a Representative to File My Notice of Objection With the CRA in Canada?
This answer covers Canadian federal tax law, which applies in every province.
Yes, in most cases a representative such as an accountant can file a notice of objection for you. The CRA says an authorized representative can file through its Represent a Client service by selecting "Register my formal dispute".
The notice should include the representative's name and address, and it still has to be signed and dated. Filing through a secure portal, rather than on paper, gets the objection assigned to an appeals officer sooner. Paper is still an option: you can send a signed letter by mail or fax to the Chief of Appeals, or deliver it in person. The CRA's older Form T400A was cancelled as of 2026-10-26 and replaced by Form RC592, Notice of Objection.
The deadline depends on who is objecting. Individuals generally have the later of one year after the filing-due date and 90 days from the notice of assessment, while corporations have 90 days. What the CRA requires to authorize a representative, and whether a separate authorization form is needed, is worth confirming with your representative or a lawyer before you file.
Key takeaways
- An authorized representative can file your objection through Represent a Client by selecting Register my formal dispute.
- The notice should include the representative's name and address, and it must still be signed and dated.
- Using a secure portal gets the objection assigned to an appeals officer sooner than paper.
- Individuals generally have the later of one year after the filing-due date and 90 days from the notice of assessment, while corporations have 90 days.