Missed the 90-Day Objection Deadline in Canada: Your Options

If the objection window has passed, the assessment is not necessarily final in every respect. The Income Tax Act has a process for late objections, and there are other routes that do not depend on an objection at all.

Each route has its own conditions and time limits. This article lays out how they work in general so you can have a focused conversation with a lawyer or accountant.

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

First, check that you are really late

The deadline is not always 90 days. An individual (other than a trust) or a graduated rate estate generally has until the later of one year after the filing-due date and 90 days after the notice of assessment was sent. The exception is that loss determinations and RRSP or TFSA over-contribution assessments have only a 90-day objection limit, even for individuals, and the 90-day limit also applies to reassessments made under listed provisions. The 90 days run from the day the notice was sent, not the day it was received.

Also check which notice you are looking at. A notice of reassessment issued within or after the normal reassessment period starts new objection rights over the reassessed items. You may be within time on a later notice even if the original is out of time.

Applying for an extension of time

If no objection was made in time, you may apply to the Minister for an extension. 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. The Minister must consider it promptly and notify you in writing.

The limits are strict. An extension can be granted only if the application is made within one year after the objection deadline expired. You must also show that you were unable to act or had a bona fide intention to object, that granting it is just and equitable, and that you applied as soon as circumstances permitted. CRA says to apply as soon as possible, no later than one year after the date you had to file the objection.

If the extension is granted, the objection is deemed served on the day the Minister's decision is sent to you.

If the extension is refused

If the Minister refuses the extension, or 90 days pass without a decision, you may apply to the Tax Court of Canada. That application must be made within 90 days after the Minister's decision notice was mailed. The Court may grant or dismiss it and may set conditions.

If more than one year has passed since the objection deadline expired, no extension can be granted by the Minister or the Court under these provisions.

Routes that are not objections

A reassessment issued under the Taxpayer Relief provisions cannot itself be objected to. Whether either route suits you depends on what you are disputing. A request for adjustment is about claiming a refund or reduction, and relief is about penalties and interest. A request for adjustment asks for a reassessment, and the Minister may make any assessment needed to give effect to penalty or interest relief.

What to do next

• Write down the notice date and your calculated objection deadline, and the date it expired.
• Count one year from that expiry. That is the outer limit for an extension application.
• Gather the reasons for the delay, such as illness or a missed notice, and any proof.
• Prepare the notice of objection you would have filed, because a copy goes with the application.
• Ask whether a request for adjustment or a relief request fits your situation.
• Speak with a lawyer or accountant soon. The windows are fixed in law and do not wait.

If your notice of objection was filed on time but you now face a Tax Court appeal deadline, that is a different limit. You have 90 days after the confirmation or reassessment was sent to appeal, and a separate application for more time exists.

Frequently asked questions