- An objection is a written notice that sets out your reasons and all relevant facts.
- The deadline depends on the type of taxpayer, and a graduated rate estate and an individual share the same "later of" rule.
- Who has authority to act for the deceased depends on the estate's documents and circumstances, so confirm it before you file.
A reassessment of a deceased person's return can arrive months or years after the death, often addressed to the person or to the estate. If you are the executor or a family member, the first questions are usually whether you are allowed to object and how long you have.
This article explains the objection process in general terms and the deadlines that may apply. It does not decide who holds authority for a particular estate, because that turns on the facts, and a lawyer or accountant can confirm it.
This article covers Canadian federal tax law, which applies in every province.
What an objection is and when it is available
After the CRA examines a return, it assesses tax, interest and penalties and sends a notice of assessment. A taxpayer who disagrees must serve a written notice of objection that sets out the reasons and all relevant facts.
An assessment is treated as valid and binding despite any error, defect or omission, subject to objection, appeal and reassessment. That is why the objection step matters: if no one objects, the assessment generally stands.
Who can object for the deceased person
The facts here do not say who may object on behalf of a deceased person, so who can act for the deceased depends on your situation and is worth confirming with a lawyer. The Act does say that a taxpayer who objects to an assessment must serve a written notice of objection setting out the reasons and all relevant facts. Your lawyer can confirm what documents the CRA will expect in your situation.
An authorized representative, such as an accountant, can file an objection through Represent a Client by selecting "Register my formal dispute". The notice of objection should include the representative's name and address if there is one.
The notice must be signed and dated, and an authorized officer signs for a corporation or trust. If you are signing for an estate, confirm in what capacity you should sign before you send it.
Which deadline applies
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. Other taxpayers, other than individuals (other than trusts) and graduated rate estates, have 90 days after the notice was sent.
The 90 days run from the day the notice was sent, not the day it was received. Loss determinations and RRSP or TFSA over-contribution assessments have only a 90-day limit, even for individuals. Whether an estate counts as a graduated rate estate is a question to settle early.
| Taxpayer type | Objection deadline |
|---|---|
| Individual (not a trust) or graduated rate estate | Later of one year after the filing-due date and 90 days after the notice was sent |
| Other taxpayers, such as corporations | 90 days after the notice was sent |
If the deadline has passed or you want a different route
If no objection was made in time, you may apply to the Minister for an extension, giving reasons for the delay. An extension can be granted only if the application is made within one year after the objection deadline expired. After more than one year, no extension can be granted.
An individual (other than a trust) or graduated rate estate may also ask for a reassessment to claim a refund or reduction up to 10 calendar years after the end of the taxation year. That is a request for adjustment, not an objection.
Cancelling or waiving penalties or interest as a matter of fairness is a separate request, not an objection. The Minister may waive or cancel penalty or interest for a taxation year up to ten calendar years after the end of that year.
What to do next
- Find the date on the notice of assessment or reassessment, because the deadline is counted from the day it was sent.
- Gather the will, any court appointment and identification showing who is acting for the estate.
- Collect the return, the notice, and documents that support your reasons.
- Ask a lawyer or accountant whether the estate is a graduated rate estate and which deadline applies.
- Decide who will sign and file, and whether a representative will file for you.
Frequently asked questions
Can a family member object if they are not the executor?
Whether someone can act depends on their authority over the estate, which a lawyer can confirm. An authorized representative can file through Represent a Client.
How long does the estate have to object?
For an individual or a graduated rate estate, the deadline is the later of one year after the filing-due date and 90 days after the notice was sent. Other taxpayers have 90 days. Confirm which category applies to the estate.
What if the deadline for the deceased person's return has passed?
You may apply for an extension, but only within one year after the objection deadline expired. A separate request for adjustment may also be available, up to 10 calendar years after the end of the taxation year.
Do I have to pay the disputed tax while the objection is reviewed?
Generally, you do not have to pay disputed income tax until the objection review is complete. Interest keeps accruing, and paying all or part of the amount stops further interest on what you paid.
Sources
- Income Tax Act, s.165 (Justice Laws) — Justice Laws (federal)
- CRA Guide P148 — canada.ca
- Income Tax Act, s.152 (Justice Laws) — Justice Laws (federal)
- Income Tax Act, s.220 (Justice Laws) — Justice Laws (federal)
- CRA – File an objection – Income tax — canada.ca
- Income Tax Act, s.166.1 (Justice Laws) — Justice Laws (federal)
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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