Who Handles a GST/HST Assessment Objection in Canada?

A GST/HST assessment can arrive with a bill you did not expect, whether it comes from a disallowed input tax credit, a rejected new housing rebate or a change in how your sales were treated. If you think the assessment is wrong, the objection process is the formal way to ask the CRA to look again.

This article explains who receives and reviews a GST/HST objection, how to file it, the deadlines that matter and what to expect while you wait. The rules differ from income tax objections in important ways, so it helps to keep the two separate.

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

Who receives and reviews the objection

Where your objection goes depends on how you file it. CRA says to send it to the Chief of Appeals at the Appeals Intake Centre in Sudbury, and online objections go directly to the Appeals Division for validation and review.

There is one regional wrinkle. Revenu Québec generally administers GST/HST in Quebec, while the CRA administers it there for selected listed financial institutions. If your business is in Quebec, confirm which authority issued your assessment before you file.

The deadline and what the objection must contain

Under the Excise Tax Act, a GST/HST objection must be filed within 90 days after the day the notice of assessment is sent. CRA describes this as a 90-day deadline from the notice date. That makes the date printed on the notice the first thing to check.

The objection must be on the prescribed form and set out the reasons and all relevant facts. The Minister may accept an objection that was not filed in the prescribed manner, but you should not count on that discretion.

Larger filers face a stricter standard. GST/HST specified persons, meaning listed financial institutions and non-charities with threshold amounts over $6 million in both the current and previous fiscal year, must describe each issue, state the relief sought and give facts and reasons. They have 60 days to cure missing information.

How to file

• Online through My Business Account by selecting "Register my formal dispute".
• By mail or fax using Form GST159, addressed to the Chief of Appeals at the Appeals Intake Centre in Sudbury.
• Through a representative, such as an accountant, who can use Represent a Client.

Online filing is worth considering, since online objections go directly to the Appeals Division for validation and review. Once the objection is received you get a case number, which should go on all later correspondence.

GST/HST versus income tax objections

Business owners often deal with both taxes at once, so it is easy to mix up the rules. The table below shows where they differ.

Waiting for a decision and what comes after

For GST/HST objections resolved in August 2026, CRA reported an average of 148 days for low complexity files and 388 days for medium complexity files such as new housing rebates and input tax credits. High complexity files took over 500 days. These are monthly averages and they change, so check CRA's current figures. The count covers time the file is within government control and excludes time you take to provide more information.

Interest still applies while you wait, and you can pay all or part of the disputed amount to limit it. If the Minister confirms or reassesses, you can appeal to the Tax Court of Canada, or you can appeal once 180 days pass with no decision. The appeal cannot be started more than 90 days after the Minister sends the notice of confirmation or reassessment.

What to do next

• Find the notice date on your assessment and count 90 days from it.
• Gather your invoices, returns, rebate applications and correspondence with the auditor.
• Confirm whether the CRA or Revenu Québec issued the assessment.
• Decide whether you or a representative will file online.
• Ask an accountant or lawyer about paying part of the amount to limit interest, since collection can continue.

If the deadline has already passed, an extension may be available, but only within a limited window. A lawyer or accountant can confirm which steps fit your situation.

Frequently asked questions