How Long Does a CRA Notice of Objection Take in Canada?

You filed a notice of objection, received a case number, and then heard nothing. Waiting is the hardest part, and many people want to know whether a quiet file means a problem or simply a queue.

This article explains the timelines the CRA has published, what makes one objection slower than another, and what you can still do while Appeals reviews your file. These are averages, not promises, and your own file may move faster or slower.

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

What the CRA's published averages show

The CRA publishes average times for objections it resolved in a given month, sorted by how complex the issue is. For income tax objections resolved in August 2026, the average was 145 days for low complexity issues such as credits, deductions and the Canada child benefit. Medium complexity issues, such as business expenses, partnerships and T2 issues, averaged 403 days. High complexity issues, such as large corporations, transfer pricing and GAAR, took over 690 days.

These are monthly averages and they change, so check the CRA's current processing-times page before relying on a number.

How the CRA counts the time

The CRA's processing time counts all the time an objection is within government control. It leaves out the time taxpayers take to provide more information. That means a delay on your side, such as a slow reply to a request for documents, does not show up in the published figures but will still stretch the real calendar time you wait.

What can make your objection take longer

• The complexity of the issue. A simple credit is treated very differently from a partnership or a transfer pricing question.
• Higher-than-normal volumes at the CRA.
• Missing information. If you held back information during an audit or in response to a CRA request and only give it with your objection, the file may be sent back for a second review.
• Paper filing. Objections submitted through a secure portal are assigned to an appeals officer sooner than paper ones.

Your money and your options while you wait

Generally, you do not have to pay disputed income tax until the objection review is complete, although amounts you were required to withhold and remit must still be paid on time. Interest keeps accruing on the disputed tax, but paying all or part of it stops further interest on the amount paid, and the payment is refunded if the CRA agrees with you.

If you have paid the disputed amount and receive no decision within 120 days of filing, you can request a refund of it, although the refund is limited to half for large corporations and charitable donation shelter cases. You may also be able to go to the Tax Court of Canada without waiting for Appeals. For income tax, you can appeal once 90 days have passed since the objection was served with no decision. For GST/HST the wait is 180 days after the objection was filed. Do not mix the two periods up.

What to do next

• Keep your case number and quote it in all correspondence.
• Reply quickly if the appeals officer asks for documents, since your response time is not counted as CRA time.
• Note the date 90 days after you served an income tax objection, and the 180-day date for GST/HST, in case you want to consider the Tax Court route.
• If a decision arrives, write down the date it was sent, because the Tax Court appeal window is 90 days from that day.
• Speak with a lawyer or accountant if the amount is large or you are unsure whether to keep waiting.

Frequently asked questions