- The CRA assigns a case number once it receives your objection, and that number should go on all later correspondence.
- Wait times depend on complexity, and the CRA's published averages are monthly figures that change.
- If there is no decision, you may be able to appeal to the Tax Court after the waiting period or request a refund of disputed amounts you paid.
You filed a notice of objection, and weeks or months later you have heard nothing. That silence is common, because objections are reviewed by a separate appeals area and can take a long time.
This article explains what the CRA does with an objection, how to follow up, what typical wait times look like, and what rights you have while you wait.
This article covers Canadian federal tax law, which applies in every province.
What happens after you file
Once the CRA receives your objection it gives you a case number. Keep it and put it on all later correspondence. If you filed online, you receive a case number when you select "Register my formal dispute".
On receiving a notice of objection, the Minister must reconsider the assessment and vacate, confirm, vary or reassess it, then notify you in writing. Your first written update may therefore be the final decision.
How to follow up
- Find your case number and the date you filed.
- If you filed through My Account or My Business Account, check that account for your dispute record. Filing through a secure portal gets an objection assigned to an appeals officer sooner than paper.
- If an accountant or other authorized representative filed for you, ask them to check. Representatives can file through Represent a Client.
- If you mailed it, write to the Chief of Appeals quoting your case number. Separate requests go to the Chief of Appeals with that case number.
Whether you can reach an appeals officer by phone, and how, depends on your file. A lawyer or accountant can usually help you work out whom to contact.
How long objections take
The CRA's processing times vary by complexity. For income tax objections resolved in August 2026, the average was 145 days for low-complexity files and 403 days for medium-complexity files. High-complexity files took over 690 days.
| Complexity | Examples | Average (August 2026) |
|---|---|---|
| Low | Credits, deductions, Canada child benefit | 145 days |
| Medium | Business expenses, partnerships, T2 issues | 403 days |
| High | Large corporations, transfer pricing, GAAR | Over 690 days |
These are monthly averages and change. The CRA's count includes time the objection is within government control and excludes time you take to provide more information. It is affected by higher-than-normal volumes and complexity.
For GST/HST objections resolved in August 2026, the averages were 148 days for low complexity and 388 days for medium complexity, with high complexity over 500 days.
Your options while you wait
You can appeal to the Tax Court of Canada once the Minister has confirmed or reassessed, or once 90 days have passed since the notice of objection was served with no decision. For GST/HST, the wait is 180 days after the objection was filed, so do not mix the two.
If you have paid the disputed amount and receive no decision within 120 days of filing, you can request a refund of it. The refund is limited to half for large corporations and charitable donation shelter cases.
Generally, you do not have to pay disputed income tax until the objection review is complete, but amounts you were required to withhold and remit must still be paid on time. Interest keeps accruing, and paying all or part of the disputed amount stops further interest on what you paid. GST/HST differs: the CRA says it can keep collecting while the objection is pending.
What to do next
- Locate your case number and filing confirmation.
- Respond promptly if the CRA asks for more information, since that time is not counted in its processing time.
- Note the date the 90-day Tax Court waiting period ends, and speak with a lawyer before deciding whether to appeal early.
- Watch your mail and online account for a Notice of Confirmation or reassessment, because the Tax Court appeal deadline runs from that notice.
Frequently asked questions
Will the CRA tell me when it has assigned my objection?
The CRA gives you a case number once it receives the objection. Beyond that, how updates reach you depends on how you filed and your file, so ask your representative or a lawyer if you are unsure.
Can I appeal to the Tax Court if the CRA has not answered?
For income tax, yes, once 90 days have passed since the objection was served with no decision. For GST/HST, the period is 180 days after the objection was filed.
Do I have to pay the disputed tax while I wait?
Generally not for income tax until the review is complete, although withholding and remittance amounts must still be paid on time. Interest keeps accruing unless you pay.
Does providing extra information slow things down?
The CRA's processing time excludes the time you take to provide more information. Withholding information during an audit and giving it only with your objection may lead to the file being sent back for a second review.
Sources
- Income Tax Act, s.165 (Justice Laws) — Justice Laws (federal)
- CRA – File an objection – Income tax — canada.ca
- CRA Guide P148 — canada.ca
- CRA – Processing times and complexity levels, income tax and GST/HST objections — canada.ca
- Income Tax Act, s.169 (Justice Laws) — Justice Laws (federal)
- Excise Tax Act, s.306 (Justice Laws) — Justice Laws (federal)
- CRA – File an objection – GST/HST — canada.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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