Notice of Objection Deadline in Canada: How Many Days Do You Have?

You have received a notice of assessment or reassessment from the CRA and you disagree with it. Before you think about the merits, you need to know how long you have to object, because a missed deadline can close the door on the whole process.

The deadline depends on who you are and what kind of notice you received. This article explains when the clock starts, how the one-year rule for individuals differs from the 90-day rule, and what happens if you are late.

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

When the clock starts

The Minister examines your return, assesses tax, interest and penalties, and sends a notice of assessment to the person who filed it. The objection period is counted from that notice.

The 90 days run from the day the notice of assessment was sent (the notice date), not the day you received it. Look for the date printed on the notice rather than the date it reached your mailbox or online account.

Individuals: the later of two dates

An individual (other than a trust) or a graduated rate estate has until the later of one year after the taxpayer's filing-due date for the year and 90 days after the notice of assessment was sent. CRA guidance describes the same rule for individuals.

In practice, for a return assessed soon after filing, the one-year date will usually be the later one. Which date applies to you is worth confirming if the dates are close.

Cases where only 90 days apply

Some situations carry a shorter limit 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.

• Corporations and other non-individual taxpayers generally have 90 days.
• A large corporation must also describe each issue, state the relief sought and give facts and reasons; if information is missing, it has 60 days to provide it after the Minister asks.
• You cannot object to an issue on which you waived the right of objection in writing.

If you miss the deadline

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.

An extension can be granted only if the application is made within one year after the objection deadline expired. You must also show 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. If more than one year has passed, no extension can be granted.

If the Minister refuses, or 90 days pass without a decision, you may apply to the Tax Court of Canada within 90 days after the decision notice was mailed.

What to do next

• Find the date the notice of assessment was sent and write it down.
• Work out whether you are an individual, a trust, a corporation or another type of taxpayer.
• Check whether your notice is one of the 90-day-only types.
• Do not file before the notice is issued; early or late objections may be invalid.
• If you are near or past the deadline, speak to a lawyer or accountant about an extension promptly.

Frequently asked questions