Objections and Appeals - Income Tax Act/Excise Tax Act

Act: Income Tax Act, R.S.C. 1985, c. 1, 5th Supp.;Excise Tax Act, R.S.C. 1985, c. E-15
Regulation: Not applicable.

To Whom Does This Apply?

This document applies to anyone who wants to object to an assessment of income tax, GST/HST or excise tax. Certain restrictions apply and time limits are imposed. 

Summary

The Income Tax Act provides for a formal objection process for taxpayers who disagree with an income tax assessment. The Excise Tax Act provides a similar process for persons who disagree with a GST/HST or excise tax assessment.

If you do not understand or agree with an assessment or reassessment notice, you can file an objection by using the Canada Revenue Agency's secure Web site at My Account, My Business Account or Represent a Client or by sending a signed letter addressed to the Chief of Appeals, to your local Appeals Intake Centre. Residents of the provinces west of Ontario and the 3 territories, may send the objection to the Western Intake Centre, Burnaby/Fraser TSO, 9737 King George Highway, PO Box 9070 Stn Main, Surrey, BC V3T 5W6.  Residents of Ontario and provinces east, may send the objection to the Sudbury Intake Centre, Appeals Division, 1050 Notre Dame Avenue, Sudbury Tax Services Office, Sudbury, Ontario, P3A 5C1. The Canada Revenue Agency (CRA) resolves many problems with assessments in this manner.

Filing an Objection

The objection must indicate the relevant facts and reasons for objecting. In addition, large corporations (income tax) and specified persons (GST/HST) have to describe and specify the relief sought, for each issue in dispute.

i)  Income Tax

You can file an objection by using the Canada Revenue Agency's secure Web site at My Account, My Business Account, or Represent a Client, or by sending Form T400A Objection-Income Tax Act, or a signed letter addressed to the Chief of Appeals, to your local Appeals Intake Centre.

The time limit for filing an objection is:

Individuals - the time limit for filing an objection is whichever of the following two dates is later:

• the later of one year after the taxpayer's filing due date, or
• 90 days after the mailing date of the Notice of Assessment.

All other taxpayers:

• 90 days after the mailing date of the Notice of Assessment.

ii)  GST/HST

You can object to your GST/HST assessment by mailing a completed form GST159, Notice of Objection (GST/HST) to the Chief of Appeals at your local Appeals Intake Centre. You must file your objection within 90 days of the mailing of your Notice of Assessment or Notice of Determination.

iii)  Excise Tax

You can file an objection to any other taxes imposed under the Excise Tax Act by mailing a completed Form E413 Notice of Objection (Excise Tax Act) to the Chief of Appeals at your local Appeals Intake Centre. You must file your objection within 90 days of the mailing date of your Notice of Assessment or Notice of Determination.

iv)  Air Travellers Security Charge

You can file an objection by using the Canada Revenue Agency's secure Web site at My Business Account or Represent a Client, or by mailing a completed form E676 Notice of Objection (Air Travellers Security Charge Act) to the Chief of Appeals at your local Appeals Intake Centre. You must file your objection within 90 days of the mailing date of your Notice of Assessment or Notice of Determination. 

v) Excise Duty

You can file an objection by using the Canada Revenue Agency's secure Web site at My Business Account or Represent a Client, or by mailing a completed form E680 Notice of Objection (Excise Act, 2001) to the Chief of Appeals at your local Appeals Intake Centre. You must file your objection within 90 days of the mailing date of your Notice of Assessment or Notice of Determination.

Reviewing an Objection

An appeals officer will contact you to discuss the disputed issues and will conduct an impartial review of the case. The officer will then make recommendations to the Chief of Appeals or another authorized officer, who will make the final decision. The CRA notifies you in writing of the decision.

Appealing a Decision

Income Tax and GST/HST:

If you disagree with the decision on your income tax or GST/HST objection, you can appeal to the Tax Court of Canada. The court hears appeals under two distinct procedures: the informal and the general procedures. Each procedure has specific advantages as well as restrictions and rules.

Excise Tax:

If you disagree with the decision on an objection about other taxes imposed under the Excise Tax Act, you can appeal to the Canadian International Trade Tribunal or to the Federal Court - Trial Division.

Postponing Tax Collection

The CRA usually postpones collecting disputed income tax when you file an objection or when you appeal to the Tax Court of Canada. However, in cases involving large corporations, the CRA postpones collection of only half the disputed amounts. However, arrears interest continues to accumulate while you are in dispute and, if your appeal is denied, the taxpayer is responsible to pay that arrears interest.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Manitoba Contact(s):
See National Contact.

National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business enquiries and registrations)
Toll-free (publications): 1-800-959-2221 (Forms and publications)
Web site: http://www.cra.gc.ca/menu-e.html