Missed the Deadline to File a Notice of Objection in Canada?

You received a notice of assessment, disagreed with it, and then the objection deadline went by. It is a stressful position, but the Income Tax Act has a process for asking for more time.

This article explains how that request works, what you have to show, the hard time limit, and what happens next. It also points out other routes that are not objections, and the parallel GST/HST rule.

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

What the deadline was and why it matters

An objection must be a written notice of objection that sets out the reasons and all relevant facts. For most individuals, the deadline is the later of one year after the filing-due date for the year and 90 days after the notice of assessment was sent. For corporations and other taxpayers, it is 90 days after the notice was sent.

The 90 days run from the day the notice was sent, not the day you received it. Some matters, such as loss determinations and RRSP or TFSA over-contribution assessments, have only the 90-day limit even for individuals. An assessment is deemed valid and binding despite any error, defect or omission, subject to objection, appeal and reassessment.

Applying to the Minister for an extension

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, be addressed to the Chief of Appeals, and include a copy of the notice of objection. The Minister must consider it promptly and notify you in writing.

The Minister may also accept an application that was not filed in the required way. Even so, it is safest to follow the requirements closely.

• Explain clearly why you did not object on time.
• Address the application to the Chief of Appeals.
• Attach a copy of your notice of objection.
• Include the facts and reasons for your objection as well, since the objection itself must set them out.

What you must show, and the one-year limit

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 the extension is just and equitable, and that you applied as soon as circumstances permitted.

The one-year limit is firm. If more than one year has passed since the deadline expired, no extension can be granted by the Minister or the Tax Court. The CRA says to apply as soon as possible, and no later than one year after the date you had to file the objection.

If it is granted, refused, or not decided

If the Minister grants the extension, your objection is deemed served on the day the Minister's decision is sent to you. The Minister then reconsiders the assessment and may vacate, confirm, vary or reassess it.

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

There is also a separate one-year limit, which applies to both the Minister and the Court: if more than one year has passed since the objection deadline expired, no extension of time to object can be granted. For this reason, apply as soon as possible, and no later than one year after the date you had to file the objection.

GST/HST, and other routes that are not objections

For GST/HST, the objection deadline is 90 days after the day the notice of assessment is sent. Excise Tax Act s.303 allows an application to the Minister within one year after that deadline, on the same conditions, and the application goes to the Chief of Appeals with a copy of the objection.

Two other options exist, but they are separate from an objection. Individuals (other than trusts) and graduated rate estates may ask for a reassessment to claim a refund or reduction up to 10 calendar years after the end of the taxation year. The Minister may also waive or cancel all or part of a penalty or interest up to ten calendar years after the end of the year. Cancelling or waiving penalties as a matter of fairness is a separate request, not an objection.

What to do next

• Find the date on your notice of assessment and work out when the objection deadline expired.
• Note the one-year cut-off after that deadline and act well before it.
• Prepare your notice of objection and a written explanation of the delay.
• Send both to the Chief of Appeals.
• Consider whether a refund request or a relief request fits your situation better.

Because the conditions depend on your facts, a lawyer or accountant can help you assess your reasons and prepare the application.

Frequently asked questions