Protected B when completed
Notice of Objection Income Tax Act
Use this form to file an objection to a notice of assessment or a notice of determination (includes re-assessment and re-determination) issued under the Income Tax
Act. You can also file an objection electronically by using the "Register my formal dispute" option in My Account, My Business Account or Represent a
Client. For more information, go to
To: Chief of Appeals
Tax payer
Printed name
Telephone number
Authorised representative (if applicable)
Printed name
Telephone number
Please provide the following information or enclose a copy of your notice of assessment or notice of determination.
Social insurance number
or Business number
Tax year (for T1s) Fiscal year-end (for T2s)
Year Month Day
Date of notice
Year Month Day
Number of the notice
(if printed on the notice)
Please state the issues, reasons and all relevant facts for your objection (if you need more space, attach a separate sheet)
Ensure to include a copy of all relevant documents to support your objection as this will speed-up the process.
Certification (if a corporation or trust is filing an objection, an authorized person's signature is required)
Printed name
Year Month Day
Privacy note
Personal information is collected under the Income Tax Act and is used to resolve income tax and charity objections and appeals, determine eligibility for the GST credit, Canada
child benefits, Working Income Tax benefit and other federal and provincial credits. It may be shared or verified with other federal, provincial/territorial government institutions to
the extent authorized by law. Failure to provide this information may result in the refusal of your application. Personal information is described in personal information bank CRA
PPU 172. Under the Privacy Act, individuals have a right of protection, access to and correction or notation of their personal information and to file a complaint with the Privacy
Commission of Canada regarding our handling of their information.
T400A E (09/2018) (Ce formulaire est disponible en français.)
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General information
Before filing an objection
If you have new or additional documents to submit, you can request a change to your return by using:
Individuals: How to change my return at
Corporations: Reassessments – Adjustments to your T2 return at
If you disagree with your assessment or determination, we strongly recommend that you first contact the area responsible for the issuance of your
assessment or determination to discuss the matter. Many disputes are resolved this way.
If you disagree with an assessment for a tax year for which you never filed a tax return, you can send your return directly to CRA by visiting
Filing deadlines – If you are an individual (other than a trust) or filing for a graduated rate estate for the year, the time limit for filing an objection is the latest
of the following two dates:
one year after the date of the return's filing due date for the year; or
90 days after the day we sent the notice of assessment or determination.
In any other case, you have to file an objection within 90 days of the day we sent the notice of assessment or determination.
Large corporations – Large corporations must also reasonably describe each issue to be decided, specify the amount of relief sought for each issue and
provide the facts and reasons relied upon for each issue.
Collection action – We usually postpone collection action on amounts in dispute until 90 days after we sent the Minister's decision on your objection. In
some situations we will not postpone collection action on disputed amounts, such as for taxes you had to withhold and remit. In all cases, interest will
continue to accrue on any amount payable.
Where to send your objection?
Taxpayer's with a postal code starting with letters
A to P:
Chief of Appeals
Eastern Appeals Intake Centre
North Central Ontario TSO
1050 Notre Dame Avenue,
Sudbury ON P3A 5C1
R to Y:
Chief of Appeals
Western Appeals Intake Centre
Fraser Valley and Northern TSO, 2nd floor
9755 King George Boulevard,
Surrey BC V3T 5E1
Non-residents can send their objection to either one of the Intake Centres.
Authorizing a representative
If you are authorizing a representative on this form, CRA will communicate with this representative only for the purpose of resolving this notice of objection. If
you wish to authorize a representative for other income tax matters, please go to Authorizing a representative at and fill out the appropriate form:
Individuals and Trust: T1013 Authorizing or Cancelling a Representative
Corporations: RC59 Business consent for access by telephone and mail
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