Does it cost anything to file a Notice of Objection?

No. Filing a Notice of Objection with the CRA is free. Fees only arise later if you appeal to the Tax Court of Canada under its general procedure (the informal procedure has no filing fee).

Do I need a lawyer or accountant to object?

No. You can file an objection yourself. That said, for complex disputes, larger amounts, or where penalties are involved, professional representation can substantially improve your outcome.

What if I am a few days past the 90-day deadline?

You can apply for an extension of time to object, available for up to one year after the original deadline. Beyond that, the assessment generally becomes permanent, so apply as soon as possible and explain why the objection was late.

Will the same person who audited me review my objection?

No. Objections are handled by an appeals officer in the CRA’s Appeals Division who is independent of the auditor. The appeals officer takes a fresh look at your position and evidence.

How long does the objection process take?

It varies, but it is common to wait up to a year for an appeals officer to be assigned, and longer for a decision. Using that time to build a complete evidence package is one of the most effective things you can do.

Can I object and still negotiate with the CRA?

Yes. Filing an objection preserves your formal rights, but you can continue to communicate and provide information. Making voluntary payments during the process is also a good idea, since interest continues to accrue.

How to file a Notice of Objection with the CRA

If you believe the CRA has assessed or reassessed you incorrectly — whether for income tax, GST/HST, or corporate tax — the Notice of Objection is your formal way to fight back. It is the first step in the appeals process and the gateway to the Tax Court of Canada if needed. Filing one is more accessible than many people think, and the CRA has made it possible to do online. This guide explains who can object, the deadline you must respect, and a clear step-by-step process for filing.

What is a Notice of Objection?

A Notice of Objection is a formal request for the CRA’s Appeals Division to review an assessment or reassessment. It is filed on Form T400A for income tax (or GST159 for GST/HST), or electronically through the CRA’s "Register my formal dispute" service.

Once filed, your file is sent to an appeals officer who is independent of the auditor who reassessed you. The appeals officer reviews your position, arguments, and evidence, then either agrees with you (in whole or in part) and issues a reassessment, or disagrees and issues a "Notice of Confirmation."

What is the deadline to file?

The deadline is critical. For an individual (other than a trust), you must file by the later of one year after the return’s filing due date, or 90 days from the date on your notice of assessment or reassessment. For corporations and most other cases, the deadline is 90 days from the date on the notice.

If you miss the 90-day window, you can apply for an extension of up to one year — but after that, the assessment generally becomes final. The lesson is simple: do not wait. Even if you do not yet have all your evidence assembled, file on time to preserve your rights.

How do I file a Notice of Objection? (step by step)

The online route through CRA My Account or My Business Account is usually the fastest. Here is the typical sequence:

Step 1 — Confirm your deadline. Find the date on your notice of assessment or reassessment and calculate your 90-day (or, for individuals, one-year) limit.
Step 2 — Sign in to CRA My Account (individuals) or My Business Account, then choose "Register my formal dispute" from the related services section.
Step 3 — Select the subject area of the dispute (for example, Income Tax) and enter the tax year shown on your notice.
Step 4 — Enter the requested details: the date and number of the notice, your contact information, and your representative’s phone number if you have one.
Step 5 — State your reasons for objecting. You can keep this brief at first, then provide the full case and supporting documents once an appeals officer is assigned.
Step 6 — Submit, and keep a copy of the confirmation. You can attach supporting documents now or send them later as your case is built.

Should I include my whole case in the objection?

Not necessarily, and there can be a strategic reason to keep the initial filing short. Because it can take up to a year for an appeals officer to be assigned, some representatives file an objection that simply states the assessed amount is incorrect, then use the intervening months to assemble a thorough, well-organized package of evidence.

This accomplishes two things: you avoid rushing and doing a sloppy job within the 90-day deadline, and you give yourself time to gather hard-to-get documents such as foreign bank statements. The goal is that by the time the appeals officer picks up the file, you can hand over a complete, organized package that makes it easy to decide in your favour.

What happens after I file?

For income tax, filing the objection generally pauses collections on the disputed amount (a "stall code" is applied). For GST/HST and payroll, the trust amounts remain collectible even while disputed, so consider whether to resolve those faster through the Tax Court.

After the appeals officer decides, you have 90 days to appeal to the Tax Court of Canada if you are still not satisfied. You also have the right to skip the appeals officer entirely and go straight to the Tax Court — after 90 days have passed since filing your income tax objection, or 180 days for GST/HST.

Even while your objection is pending, it is usually wise to make voluntary payments against the debt. Interest accrues daily, and a record of paying down the balance helps you if any amount later ends up in collections.

This is general information, not legal or tax advice — for your own situation, consult a qualified accountant or tax lawyer.

Frequently asked questions

Does it cost anything to file a Notice of Objection?: No. Filing a Notice of Objection with the CRA is free. Fees only arise later if you appeal to the Tax Court of Canada under its general procedure (the informal procedure has no filing fee).
Do I need a lawyer or accountant to object?: No. You can file an objection yourself. That said, for complex disputes, larger amounts, or where penalties are involved, professional representation can substantially improve your outcome.
What if I am a few days past the 90-day deadline?: You can apply for an extension of time to object, available for up to one year after the original deadline. Beyond that, the assessment generally becomes permanent, so apply as soon as possible and explain why the objection was late.
Will the same person who audited me review my objection?: No. Objections are handled by an appeals officer in the CRA’s Appeals Division who is independent of the auditor. The appeals officer takes a fresh look at your position and evidence.
How long does the objection process take?: It varies, but it is common to wait up to a year for an appeals officer to be assigned, and longer for a decision. Using that time to build a complete evidence package is one of the most effective things you can do.
Can I object and still negotiate with the CRA?: Yes. Filing an objection preserves your formal rights, but you can continue to communicate and provide information. Making voluntary payments during the process is also a good idea, since interest continues to accrue.