If you disagree with information in your Notice of Assessment (NOA) or Notice of Reassessment (NORA), there are three steps you may be able to take to challenge the assessment. To get help, ask a lawyer now.

1. Contact CRA

The first step you should take is to contact the CRA directly. Your NOA or NORA will provide the CRA phone number to call or online services link you can use. Tell CRA why you disagree and provide any additional documentation that supports your case. You may be able to resolve the issue without needing further action.

2. File a formal objection

If you have contacted the CRA and your issue is not resolved, you can file a formal objection by submitting a T400A form. Again, you need to explain the reasons why you disagree and include any supporting documentation. Once you do this, the CRA initiates a review process to reassess your case.

Under the Income Tax Act, you have right to file an objection to:

• income tax assessments, reassessments and determinations indicating taxes or amounts owed
• determinations or redeterminations such as the goods and services tax / harmonized sales tax (GST/HST) credit, the Canada Child Benefit (CCB), the disability tax credit (DTC), registered charities, and loss determinations

There are decisions you may not object to, such as CPP/EI refunds and Registered Retirement Savings Plan (RRSP) and/or Tax-Free Savings Account (TFSA) room statements. View the CRA website on Resolving your dispute: Objection rights under the Income Tax Act for a full list.

Once CRA has reviewed your objection, you will receive either a:

• Note of Reassessment or Notice of Redetermination – if the CRA agrees with you in whole or in part. Your tax return will be adjusted.

or

• Notice of Confirmation – if the CRA disagrees with you, to confirm the original reassessment was correct. You must pay CRA the disputed tax amount in 90 days.

Formal objections may be submitted online or by mail. For more information on how to file an objection, refer to the Canada Revenue Agency.

2. Appeal to the Tax Court of Canada

If you disagree with the CRA’s decision on your formal objection, you can make an appeal to the Tax Court of Canada. Your appeal must be filed within 90 days from the date of the CRA’s Notice of Confirmation, Notice of Reassessment or Notice of Redetermination.

More information on how to file an appeal can be found from Canada Revenue Agency.

Get help

For advice and assistance with tax planning, a CRA tax dispute, or other tax issues, contact KPK Law.

Personal and business tax issues are vast and complicated. To get help, ask a lawyer now.

								
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