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 shall send a Notice of Assessment to the person assessed. A Notice of Assessment may include multiple reporting periods, transactions, rebates or amounts payable or remittable under Part IX of the ETA. A Notice of Assessment generally will cover an entire audit period.

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 Objection must be filed for each disputed assessment. If the facts and reasons for the objections are identical for more than one assessment, this may be indicated on each Notice of Objection and one statement of facts may be submitted.

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 301(1.5), where a person has filed a Notice of Objection to an earlier assessment and the Minister makes a particular assessment under subsection 301(3) … [under s. 301(3)] as a result of the Notice of Objection, subsection 301(1.4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.

Objector is informed of dialogue between Appeals and Audit

24. To ensure that the reasoning behind the assessment under objection is understood and to provide an open exchange of information, documents pertaining to the issues in dispute are offered to the person at the outset of the objection stage. In addition, the person is informed of discussions held between the appeals officer and the assessing area about the disputed assessment.

Adjustment on appeal can include an upward reassessment

26. Once a decision respecting the assessment is made, the person objecting is advised of one of the following results:

• The assessment may be vacated. …
• A reassessment may be made. This means that the objection is allowed in whole or in part, and the amount assessed is adjusted. This occurs where the Minister decides that the person is correct on all points or on some points raised in the objection.
• The assessment may be confirmed. …
• An upward reassessment may be made. An upward reassessment occurs when an objection is resolved that results in either an increase to the disputed GST/HST collectible or a decrease to the disputed ITCs or rebate.