Notice of Objection Deadline in Canada: 90 Days or One Year?

You open a notice of assessment from the CRA and you disagree with it. Before you worry about the argument itself, you need to know how long you have to object. Two different time limits are in play, and which one applies depends on who you are and what kind of notice you received.

This article explains the two deadlines, how to count them, the situations where a shorter limit applies, and what can be done if a deadline has already passed. It is general information, not advice on your own file.

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

The two deadlines and who gets which

A notice of objection is a written document that sets out your reasons for disagreeing with an assessment and all the relevant facts. The time you have to serve it depends on the type of taxpayer.

For an individual, the one-year option is measured from the filing due date for the tax year, while the 90-day option is measured from the date the notice was sent. The 90-day option can be the later date when the notice is issued long after the return was due, so you compare both and use the later one.

How to count the days

The 90 days run from the day the notice of assessment was sent, which is the notice date, and not from the day you received it. Look for the date printed on the notice itself and count from there, rather than from the day the envelope arrived or the day you opened it.

A reassessment is a new notice. A notice of reassessment issued within or after the normal reassessment period starts new objection rights over the items that were reassessed. That does not reopen items the reassessment did not change.

• Find the notice date on the notice of assessment or reassessment.
• Work out the filing due date for that tax year if you are an individual or graduated rate estate.
• Calculate both dates and use the later one if you are in the one-year group.
• Allow time for preparing the objection so you are not filing on the last day.

When only 90 days apply

Some situations are shorter even for individuals. Loss determinations and RRSP or TFSA over-contribution assessments have only a 90-day objection limit, and the 90-day limit also applies to reassessments made under certain listed provisions.

GST/HST objections also have a 90-day deadline from the day the notice of assessment was sent. Large corporations have extra content requirements: they must describe each issue, state the relief sought and give facts and reasons, and if information is missing they have 60 days to provide it after the Minister asks.

There are also things you cannot object to at all. These include a statement of account, an auditor's proposal letter, and an issue on which you waived the right of objection in writing. CRA also lists examples such as RRSP or TFSA room statements, Home Buyers' Plan balances and nil assessments, and says an objection filed too early or too late may be invalid.

If you have already missed the deadline

If no objection was made in time, you can 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.

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 genuine intention to object, that granting it is just and equitable, and that you applied as soon as circumstances allowed. If more than a year has passed, no extension can be granted, and CRA says to apply as soon as possible.

If the Minister refuses, or 90 days pass without a decision, you may apply to the Tax Court of Canada, and that application must be made within 90 days after the decision notice was mailed. If an extension is granted, the objection is treated as served on the day the Minister's decision is sent to you.

Two other routes are separate from an objection. An individual or graduated rate estate can ask for a reassessment to claim a refund or reduction up to 10 calendar years after the end of the tax year. Cancelling or waiving penalties or interest as a matter of fairness is also a separate request. The Minister may waive or cancel penalty or interest for a year up to ten calendar years after it ends.

What to do next

• Write down the notice date and the tax year of the notice.
• Decide whether you are in the one-year-or-90-days group or the 90-days-only group.
• Put the earlier safe date in your calendar and treat it as firm.
• Confirm the notice is something that can be objected to.
• Gather the facts and documents that support your position.
• Speak with a lawyer or accountant if the deadline is close, has passed, or the notice is a loss determination or a late reassessment.

Frequently asked questions