Ihama-Anthony – Tax Court of Canada indicates that an objection can be made after the proposal letter and before the notice of reassessment – but must state “I object”

Sommerfeldt J found that a fax sent by the taxpayer to CRA could have qualified as notices of objection even though it may have been sent before the issuance of the notices of reassessment in question, stating:

Like Justice Woods in Persaud, I am of the view that a notice of objection prepared in response to a proposal letter, which informs a taxpayer that a reassessment is about to be issued, may, if validly served on a Chief of Appeals, constitute a valid notice of objection in respect of the reassessment when it is subsequently issued.

However, the fax in question did not so qualify because it was not addressed to the Chief of Appeals, and did not state “I object to the expense disallowance” or words to that effect, and instead only provided missing documents.

Neal Armstrong. Summaries of Ihama-Anthony v. The Queen, 2018 TCC 262 under s. 165(1) and s. 166.2(5)(a).