Information for Canadian Small Businesses: Chapter 8 – Objections and Appeals

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• How to register a formal dispute

If you disagree with an assessment, you can get an explanation by calling 1-800-959-5525. Many disputes are resolved this way, without having to file a formal dispute.

Income Tax

If you want to change your assessment because of new or additional information, you can:

• go to How to change your return; or
• send a letter to the tax centre address shown on your notice of assessment.

If you still disagree with the assessment, you have the right to register a formal dispute.

How to register a formal dispute

If you disagree with your assessment or reassessment, you can register a formal dispute. Filing an objection is the first step in the formal process of resolving a dispute.

Income Tax

The time limit for filing a dispute is as follows:

• If you are an individual other than a trust, or if you are filing for a graduated rate estate, the time limit for filing a dispute or an objection is either one year after the due date for the return in question or within the 90 days after the date on the notice of assessment or notice of reassessment, whichever is latest. If you did not file your objection on time, you can apply for a time extension within one year of your original time limit to file an objection. You can apply by writing to the Chief of Appeals at your Appeals Intake Centre or by using the My Account or My Business Account online services on the CRA Internet site and include the reasons why you were prevented from filing on time.
• In every other case, including taxes that were assessed for over-contributions to an RRSP or a TFSA, you have to file an objection within the 90 days following the date on the notice of assessment or notice of reassessment.

You or your authorized representative can file an objection by:

• using the online services:
  • "Register my formal dispute" for individuals at My Account for Individuals or at Represent a Client;
  • "Register a formal dispute (Notice of Objections)" for business at My Business Account or at Represent a Client;
• sending us a completed Form T400A, Objection – Income Tax Act; or
• sending a signed letter to the Chief of Appeals at your appeals intake centre.

GST/HST

To file an objection, use Form GST159, Notice of Objection (GST/HST). The time limit for filing an objection is within 90 days after the day we send you the notice of assessment or reassessment.

In the province of Quebec, Revenu Québec administers the GST/HST unless you are a selected listed financial institution. To get information on time limits and how to file an objection to a GST assessment or reassessment completed by Revenu Québec, contact them directly. For more information, visit the Revenu Québec website at GST/HST and QST.

Excise duty – You or your authorized representative can file a notice of objection within the 90 days following the day of your notice of assessment or notice of reassessment using:

• the "Register a formal dispute (Notice of Objection)" service at My Business Account, or at Represent a Client; or,
• Form E680, Notice of Objection (Excise Act, 2001).

Other taxes – You or your authorized representative can file a notice of objection using:

• the "Register a formal dispute (Notice of Objection)" service at My Business Account, or at Represent a Client;
• Form E413, Notice of Objection (Excise Tax Act);
• Form RC45, Notice of Objection (Softwood Lumber Products Export Charge Act, 2006); or
• Form E676, Notice of Objection (Air Travellers Security Charge Act).

If you are using one of these forms, send a completed form to your tax service office.

Canada Pension Plan and employment insurance – If you think we have misinterpreted the facts or not applied the law correctly, you have the right to appeal assessments and rulings related to the Canada Pension Plan (CPP) and employment insurance (EI).

If you disagree with the explanation you have received, you may be able to file an appeal to the Minister. In all cases, you have to explain why you disagree. Include all relevant facts and supporting documents. To do so, you have three options:

• Online: through My Account for Individuals or through My Business Account. If you are a level 2 or 3 representative, go to Represent a Client. Click on "Register a formal dispute (Appeal)". To send supporting documents, click on "Submit documents".

• In writing: Send Form CPT100 Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act; or Form CPT101 Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act, or a letter to the Chief of Appeals to the following address:

CPP/EI Appeals Division
Canada Revenue Agency
451 Talbot Street
London ON N6A 5E5

By fax: Send your documents to 1-888-287-7800.

In all cases, you can send us a letter detailing your request, signed by you, the appellant or by an authorized officer of a corporation.

For more information on the formal process of resolving a dispute, go to Complaints and disputes.

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Date modified:

2017-03-23