Can You File a Notice of Objection Online in My Account in Canada?

If you disagree with a CRA assessment, you may wonder whether you have to mail a form or whether you can do it from your computer. A notice of objection is a formal step with its own deadline, so it helps to use the right channel rather than a general message or complaint.

This article explains the online options, who can use them, what the objection needs to say, and what happens after you file. It is general information and does not replace advice on your own situation.

This article covers Canadian federal tax law, which applies in every province.

Yes, you can file online

For income tax, you can file an objection online through My Account for Individuals or My Business Account by selecting "Register my formal dispute", and you receive a case number. An authorized representative can file through Represent a Client.

CRA says an objection submitted through a secure portal is assigned to an appeals officer sooner than a paper one. That is a practical reason to file online if you can.

An objection is different from a general comment or complaint about service. It is a formal dispute of an assessment, so look for the formal dispute option, not a feedback form.

Filing through a representative

An authorized representative, for example an accountant, can file an objection for you through Represent a Client by selecting "Register my formal dispute". The notice of objection should include the representative's name and address if you have one.

If you want someone else to act for you, sort out their authorization with the CRA before the deadline gets close. The details of the authorization process are worth confirming with the CRA or your representative.

Paper and other options

You can also file on paper. CRA lists mailing or faxing a form or signed letter to the Chief of Appeals, or delivering it in person. By law, the notice is served by addressing it to the Chief of Appeals at a CRA District Office or Taxation Centre and delivering or mailing it there, and CRA says the Appeals Intake Centre in Sudbury, Ontario receives mailed or faxed objections.

Older instructions may refer to Form T400A. CRA's page for Form T400A says it was cancelled as of 2026-10-26 and replaced with Form RC592, Notice of Objection. RC592 is a fillable PDF that must be downloaded and opened in Acrobat Reader 10 or later, not in a web browser. Check the current form on the CRA website before relying on older instructions.

For GST/HST, CRA says to file with Form GST159 by mail or fax to the Chief of Appeals at the Appeals Intake Centre in Sudbury, or online through My Business Account using "Register my formal dispute". Online GST/HST objections go directly to the Appeals Division for validation and review.

What your objection should contain

The law requires a written notice that sets out the reasons for the objection and all relevant facts. CRA says it should contain the following, and it must be signed and dated, with an authorized officer signing for a corporation or trust.

• Your name, complete mailing address and daytime phone number.
• The notice date, the tax year, and your SIN, business number or other account number.
• The relevant facts and reasons, with copies of supporting documents.
• The representative's details, if you have one.

If you held back information during an audit or in response to a CRA request and give it only with your objection, the file may be sent back for a second review.

What to do next

Online filing does not change the deadline. For most individuals it is the later of one year after the filing due date and 90 days after the notice of assessment was sent, and for corporations it is 90 days.

Once the CRA receives the objection it gives a case number, which should go in all later correspondence. Generally, you do not have to pay disputed income tax until the objection review is complete, although interest keeps accruing, and paying all or part of the amount stops further interest on what you paid. Processing time varies: for income tax objections resolved in August 2026 the average was 145 days for low complexity and 403 days for medium complexity.

• Confirm the deadline and the notice date.
• Gather your supporting documents and write out your reasons.
• Choose online filing or an authorized representative.
• Save the case number and a copy of everything you send.
• Talk to a lawyer or accountant if the issue is complex.

Frequently asked questions