Objections and Appeals

• Author: Vern Krishna
• Profession: Professor of Common Law, University of Ottawa Barrister at Law
• Pages: 583-596

583

CHA PTER 21

OBJECTIONS AND

APPEALS

A. NOTICE OF OBJECTION

1) Limitation Periods

The Notice triggers the appeal process, which is divided into two seg-

ments, administ rative and judicial. The limitation periods for f‌iling the

Notice of Objection are as follows:1

• Individuals and testamentary trusts: within ninety days of the d ate

of mailing of the Notice of Asse ssment or within one year of tax-

payer’s “f‌iling due date,” whichever is later.

• All other taxp ayers: within ninety days of the date of mailing of the

Notice of Ass essment.

2) Procedure

The procedure for f‌iling a Notice of Objection is straightforward: the

Notice must be in writing, delivered or ma iled to the Chief of Appeals

in a CRA Tax Serv ices Off‌ice. The Notice must set out the reasons for

the objection. The minister retains discretion, however, to accept a No-

tice that is not served in t he proper manner.

1 Income Tax Act, RSC 1985, c 1 (5th Supplement) [ITA], subs 165(1); Form

T400A; Information Ci rcular 98-1R, “Collection Policies” (15 September 200 0);

see also I TA, s 169.