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 canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/change-your-return.html
Corporations: Reassessments – Adjustments to your T2 return at canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/
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
canada.ca/en/revenue-agency/services/tax/individuals/topics/authorizing-a-representative-overview.html 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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