CRA recognizes that its extension of an individual return filing deadline also extends the one-year Notice of Objection deadline

Where, as an administrative matter, CRA extends the deadline for filing a return (as happened for the 2014 year in the case of individuals), CRA considers that there is a corresponding extension in the one year deadline for individuals to file a notice of objection for that year. Thus, individuals have a general right to file Notices of Objection for their 2014 year up until at least May 5, 2016.

Summary of Q. 22 of 9 October 2015 APFF Roundtable under 2015 APFF Conference.