GST/HST Memorandum 31-0, Objections and Appeals, May 2024

The entire audit period generally is covered by a single notice of assessment

4. Under section 300, when an assessment is completed, the Minister...

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One statement of facts may be used for multiple objections

16. If a person is objecting to more than one assessment, a separate Notice of...

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S. 301(4) does not limit right to object to an issue raised in a reconsideration assessment under s. 301(3)

20. In accordance with subsection...

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Objector is informed of dialogue between Appeals and Audit

24. To ensure that the reasoning behind the assessment under objection is understood...

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