Late-Filed Objection Application: When It Applies and How in Canada

Many people learn about the objection deadline only after it has passed. A notice of assessment was set aside, an illness got in the way, or an accountant assumed someone else was handling it. The law has a limited route for these cases: an application for an extension of time to object.

This article explains when the application applies, the window for making it, the tests the Minister applies and what to put in the application. It does not guarantee any result, and each case turns on its own facts.

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

First, confirm the deadline really has passed

Deadlines depend on who you are. An individual who is not a trust, or a graduated rate estate, has until the later of one year after the filing-due date for the year and 90 days after the notice of assessment was sent. Corporations and other taxpayers have 90 days after the notice was sent. The 90 days run from the day the notice was sent, not the day you received it.

Loss determinations and RRSP or TFSA over-contribution assessments have only a 90-day limit, even for individuals. Check which rule applies before assuming you are late.

The one-year window and the tests

If no objection was made in time, you may apply to the Minister for an extension. An extension can be granted only if the application is made within one year after the objection deadline expired. If more than one year has passed, no extension can be granted, and CRA says to apply as soon as possible.

Within that window, you must also satisfy several conditions:

• You were unable to act, or had a genuine intention to object, within the normal time.
• Granting the extension is just and equitable.
• You applied as soon as circumstances permitted.

The last point matters in practice. Delay after you became aware of the problem can weigh against you, so move quickly once you know.

What to put in the application

The application must give the reasons for the delay and be addressed to the Chief of Appeals, with a copy of the notice of objection. That means you prepare the objection itself first, then attach it to the application. The Minister may accept an application that was not filed exactly as required, but it is safer to follow the requirements.

• A clear account of why the deadline was missed, with dates.
• Facts showing you were unable to act or intended to object throughout.
• An explanation of why you applied when you did.
• A copy of the completed notice of objection.
• Supporting records, such as medical notes, mail records or correspondence with your representative.

For GST/HST, a parallel rule lets you apply to the Minister within one year after the objection deadline. The same conditions apply, and the application goes to the Chief of Appeals with a copy of the objection.

After you apply

The Minister must consider the application promptly and notify you in writing. If it is granted, the objection is treated as served on the day the Minister's decision is sent to you.

If the Minister refuses, or 90 days pass with no decision, you may apply to the Tax Court of Canada. That application must be made within 90 days after the decision notice was mailed. The Court may grant or dismiss it and may set conditions.

Other routes and what to do next

An extension is not the only option. An individual who is not a trust, or a graduated rate estate, may ask for a reassessment to claim a refund or reduction up to 10 calendar years after the end of the taxation year. This is a request for adjustment, not an objection. The Minister may also waive or cancel penalties or interest up to ten calendar years after the end of the year, which is a separate request from an objection.

• Write down the original objection deadline and the date one year after it.
• Draft the notice of objection now so it can be attached.
• Collect evidence that explains the delay.
• Speak with a lawyer or accountant about whether an extension or another route fits your facts.

Frequently asked questions