The Canada Revenue Agency’s promise to correct an assessment will not be binding until the reassessment is actually issued. Otherwise, you lose your legal right to appeal.
The date showing on the Notice of Assessment is normally presumed to be the date of mailing (Income Tax Act, subsection 244(14)).Įven if you are negotiating a solution and Agency Officials have agreed orally or in writing to your position, you must file the Notice of Objection if the deadline is approaching and no reassessment has been issued to your liking. The deadline is 90 days from the date of mailing of the notice of assessment or reassessment to which you are objecting (or, for personal tax returns, one year from the original April 30 or June 15 deadline for filing the return in question, if that is later). You can also request adjustments online using You will have to file a Notice of Objection (see CRA Form T400A, for income tax objections) before the deadline for doing so expires. Sometimes a phone call or meeting with Agency Officials can help iron out your problem and clarify the issues, though you may wish to put your request in writing. The next step is to contact the Canada Revenue Agency and request an adjustment. An hour spent with an expert tax lawyer or accountant will be well worth it, if as a result you can know whether the assessment is simply a clear application of the law, or whether you have a realistic chance on objection or appeal. If the rules are clear, then no matter how much you dislike paying the extra tax, you may have no choice.ĭon’t hesitate to get professional advice at this stage. Sometimes, even though the rules seem unfair, they are being correctly applied. The first step is to make sure that you understand the rules of the Income Tax Act as they apply to your problem. Objections and Appealing Within the Canada Revenue Agency More commonly, the Agency assessor or auditor may simply not have understood the facts of your case. However, sometimes the Agency’s interpretation of the law is different from that of taxpayers, and can successfully be challenged. As such, the Canada Revenue Agency is bound by the law. The Canada Revenue Agency’s job is to administer and enforce the system. Similarly, the GST rules are enacted in the Excise Tax Act. The rules for our income tax system are set out in the Income Tax Act, as amended by parliament every year. What do you do if the Canada Revenue Agency issues you an income tax or GST Notice of Assessment (or Reassessment), and you believe the Agency is wrong and that you should not be paying so much? The Canada Revenue Agency’s RoleĪs you may know, the Canada Revenue Agency does not create the law.
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