Objection process

On this page:

• Income Tax
• GST/HST
• Excise Act, 2001
• CPP/EI

Under the legislation for income tax, GST/HST, and excise, you can file an objection if you disagree with your notice of assessment or notice of reassessment and you think that the law has not been applied correctly.

Income Tax

For an income tax objection, you have three options:

• you can use the "Register my formal dispute" option in My Account;
• you can send a signed letter addressed to the chief of appeals at your appeals intake centre; or
• you can send us a completed Form T400A, Objection – Income Tax Act.

Residents of the provinces west of Ontario and the three territories may send the objection to the following address:

Western Intake Centre
Burnaby/Fraser TSO
9755 King George Boulevard
Surrey BC V3T 5E1

Residents of Ontario and provinces east of it may send the objection to the following address:

Sudbury Intake Centre
Appeals Division
Sudbury Tax Services Office
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

For more information, see Complaints and disputes.

If you are an individual (other than a trust) or if you are filing for a testamentary trust, you must file your objection by the later of:

• one year after the due date of the return; or
• 90 days after the date we mailed your notice of assessment or notice of reassessment.

In every other case, you have to file your objection within 90 days of the day we mailed the notice of assessment or notice of reassessment.

GST/HST

Quebec

In the province of Quebec, Revenu Québec administers the GST/HST. To get information on time limits and how to file an objection to a GST assessment or reassessment, contact Revenu Québec directly.

All other provinces

To file an objection, you have to use Form GST159, Notice of Objection (GST/HST). You must send this form to the chief of appeals at your designated appeals intake centre within 90 days of the day we mailed your notice of assessment or notice of reassessment.

When we receive your objection, the Appeals Division will do an independent impartial review of the assessment. If the chief of appeals agrees with you in whole or in part, we will adjust your return and send a notice of reassessment. However, if the chief of appeals disagrees, we will send you a notice confirming that the assessment was correct.

Excise Act, 2001

You can file a notice of objection within 90 days of the day we mailed your notice of assessment or notice of reassessment using:

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

If you are using Form E680, send it to the address given on the form.

CPP/EI

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). To file an appeal to the minister of National Revenue, you can choose one of the following:

• the "Register a formal dispute (Notice of Objection)" service in My Account, or in Represent a client;
• mail your appeal to the CPP/EI appeals office located in your region or to any tax services office;
• use Form CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act (to appeal a ruling of CPP and/or EI);
• Form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act (to appeal an assessment of CPP and/or EI).

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

If you still do not agree, see the three levels of appeals available through Canada's courts.

Forms and publications

• Form T400A, Objection - Income Tax Act
• Form GST159, Notice of Objection (GST/HST)
• Form E680, Notice of Objection - Excise Act, 2001
• Form CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act
• Form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act

Related topics

• Complaints and disputes
• Revenu Québec
• Canada Business Network
• Related provincial and territorial government sites
• Industry Canada

Date modified:

2017-01-03