--- title: "Notice of Objection: How to Dispute a CRA Assessment" url: https://www.everstonecpa.com/blog/cra-notice-of-objection-how-to-file description: "How to file a notice of objection, the deadline you get from the date on the assessment, what to include, and what happens while the objection is open." type: guide updated: 2026-10-12 summary: "A notice of objection is the formal way to dispute a CRA assessment. Corporations must file within 90 days of the notice date. Individuals get the later of that 90 days or one year after the filing due date. It can be filed online, by Form T400A or by letter." faq_count: 6 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Blog](https://www.everstonecpa.com/blog) How to File a Notice of Objection with the CRA CRA # How to file a notice of objection *with the CRA* By EverStone CPA · Updated September 2026 · 8 min read **Quick answer:** A notice of objection is the formal way to dispute a CRA assessment. Corporations must file within 90 days of the notice date. Individuals get the later of that 90 days or one year after the filing due date. It can be filed online, by Form T400A or by letter. Every deadline runs from the date printed on the notice. **Rather have a CPA handle this?** A CPA at EverStone replies with a straight answer and a fixed fee for your situation. [Get My Fixed Quote →](https://www.everstonecpa.com/book-online) ## Key takeaways - Corporations: 90 days from the date of the notice of assessment or determination. - Individuals: the later of 90 days from the notice date, or one year after the filing due date. - Filing through a CRA secure portal gets the objection assigned to an appeals officer sooner. - A late objection can sometimes be saved by an extension request, but there is a one-year outer limit. An objection is a formal review of an assessment by a separate part of the CRA. It is a real remedy, and its deadline is what people most often miss. ## Talk to the CRA first The CRA suggests calling or writing first; many disputes end there. A missed item on a return calls for an **adjustment request**, which is faster. Object when facts or law were applied wrongly. **Disagree with an assessment?** We review it, prepare the objection with the support and file it before the deadline, at a fee quoted in writing. See [our CRA support](https://www.everstonecpa.com/cra-review-and-audit-support), or [ask for a quote](https://www.everstonecpa.com/book-online?service=other#enquiry-form). [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=other#enquiry-form) ## The deadline for a notice of objection | Who | Time limit to object | | Corporations | 90 days from the date of the notice of assessment or determination | | Individuals (other than trusts) and graduated rate estates | The later of: one year after the tax filing deadline for the return, or 90 days from the date of the notice | | Every other case, including loss determinations and RRSP or TFSA over-contribution assessments | 90 days from the date of the notice | Note what the clock runs from: the **date on the notice**, not the date you opened the envelope or noticed the problem. That single fact is why [reading your notice of assessment](https://www.everstonecpa.com/blog/cra-notice-of-assessment-explained) properly, and recording its date, matters. ## Missing the deadline You can seek an extension when filing, as soon as possible and no later than **one year after the date the objection was due**. Show you could not object or intended to, that granting it is fair, and that you applied promptly. If refused, apply to the Tax Court of Canada within 90 days of the refusal. ## How to file - **Online** through My Account, My Business Account, or Represent a Client, by selecting “Register my formal dispute.” The CRA states that filing through a secure portal gets the objection received and assigned to an appeals officer sooner, and you get a case number automatically. - **By mail or fax** using Form **T400A, Objection — Income Tax Act**, sent to the Chief of Appeals at your Appeals Intake Centre. - **By signed letter** setting out the facts and reasons, sent the same way. Not sure how this applies to you? Every situation is different. Send an enquiry to a CPA and get a straight answer, plus a fixed quote before any work starts. [Send an Enquiry →](https://www.everstonecpa.com/book-online) [See fixed fees](https://www.everstonecpa.com/pricing) ## What to include Include your name, address, daytime phone, notice date, tax year, SIN or business number, facts and reasons, supporting documents and any representative. Sign and date it; an authorized officer signs for a corporation or trust. Use one objection per assessment. **Send the evidence with the objection.** If information was not provided during an audit or in response to a CRA request and turns up for the first time in an objection, it may be sent back to the assessing area for a second review, which adds time. Missing information also means the CRA has to come back and ask, which adds more. ## What happens next You get a case number; an appeals officer reviews it and usually contacts you. You may request documents such as the auditor’s report and working papers. The outcome is a reassessment or a confirmation. To disagree further, appeal to the Tax Court of Canada within **90 days** of the decision, or if no decision comes within 90 days of filing. ## What about the money Objecting usually pauses collection of the disputed amount until 90 days after the decision, except for withheld and remittable amounts. Large corporations pay 50% up front. Interest keeps running, so paying cuts interest without harming the objection. If you cannot pay, see [what happens in CRA collections](https://www.everstonecpa.com/blog/cra-collections-what-happens-next). ## The bottom line Call first, note the notice date, and file on time — 90 days for a corporation, the later of two dates for an individual — with facts, reasons and documents. If a review started it, see [CRA information requests](https://www.everstonecpa.com/blog/cra-request-for-information-letter) and [audit triggers](https://www.everstonecpa.com/blog/cra-audit-triggers-small-business). We represent clients through our [tax services](https://www.everstonecpa.com/tax-services). Sources - [CRA Guide P148 — Resolving your dispute: objection rights under the Income Tax Act](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p148/p148-resolving-your-dispute-objection-appeal-rights-under-income-tax-act.html) - [Canada Revenue Agency — Form T400A, Objection (Income Tax Act)](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t400a.html) - [Canada Revenue Agency — Resolving disputes (corporations)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/after-you-file-your-corporation-income-tax-return/resolving-disputes.html) This article is general information for Canadian business owners and is current as of July 2026. It is not tax, legal or accounting advice, and it does not create a client relationship. Tax rules change and your situation is unique, so please [speak with a CPA](https://www.everstonecpa.com/book-online) before acting on anything here. About this article **EverStone CPA** Prepared and reviewed by a CPA at EverStone CPA, serving businesses in BC, Alberta, Ontario and Manitoba. [About the firm →](https://www.everstonecpa.com/about) · [Send an enquiry →](https://www.everstonecpa.com/book-online) ### Keep reading [Reading your notice of assessment →](https://www.everstonecpa.com/blog/cra-notice-of-assessment-explained) [CRA collections: what happens next →](https://www.everstonecpa.com/blog/cra-collections-what-happens-next) [Answering a CRA request for information →](https://www.everstonecpa.com/blog/cra-request-for-information-letter) [Before the objection: the T2 review letter, decoded →](https://www.everstonecpa.com/cra-letter-t2-review)[Ask a CPA one question, free →](https://www.everstonecpa.com/quick-question)[How to File a T2 Return in Canada: The Six Steps, in Order →](https://www.everstonecpa.com/blog/how-to-file-t2-return-canada) FAQ ## Frequently asked questions **How long do I have to file a notice of objection?** For corporations the limit is 90 days from the date of the notice of assessment or determination. For an individual other than a trust, or a graduated rate estate, it is the later of one year after the tax filing deadline for that return, or 90 days from the date of the notice. **How do I file an objection?** Online via My Account, My Business Account or Represent a Client, using Register my formal dispute, which the CRA says is faster. Or mail or fax Form T400A, Objection - Income Tax Act, or a signed letter to your Appeals Intake Centre. **What do I need to include with my objection?** Your name and mailing address, a daytime phone number, the date of the notice, the tax year, your SIN or business number, the relevant facts and reasons, and copies of all supporting documents. It must be signed and dated, and for a corporation an authorized officer has to sign it. **What if I missed the deadline?** Apply when filing, as soon as possible and within one year after the deadline. Show you could not object or intended to, that it is fair, and that you acted promptly. **Do I still have to pay while the objection is being reviewed?** Collection on the disputed amount usually waits until 90 days after the decision, except withheld and remittable amounts. Large corporations pay 50% when filing. Interest runs, so paying saves interest without weakening the objection. **What happens if the CRA rejects my objection?** Appeal to the Tax Court of Canada within 90 days of the decision, or if none arrives within 90 days of filing. ## Disagree with a CRA assessment? Forward the assessment and its date. A CPA replies by email within one business day with whether to object and a fixed fee. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies within one business day. Need more? A 45-minute **Advice Call** is $225 plus GST, credited to your first invoice if you become a client within 60 days. Want us to take it on? [Send an enquiry](https://www.everstonecpa.com/book-online). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…We switched to him last year for both our personal and small-business taxes — responsive, knowledgeable and quick.” Heather Powers · Google review **Run your own numbers with the free calculators:** [work out your T2 deadline](https://www.everstonecpa.com/t2-deadline-calculator) · [work out your instalments](https://www.everstonecpa.com/tax-instalment-calculator) · [run the salary-or-dividends numbers](https://www.everstonecpa.com/salary-vs-dividends-calculator) [← Your CRA notice of assessment — line by line](https://www.everstonecpa.com/blog/cra-notice-of-assessment-explained) [Can’t Pay Your Tax Bill? What CRA Will (and Won’t) Do →](https://www.everstonecpa.com/blog/cra-payment-arrangements-cant-pay-tax-canada) --- Source: https://www.everstonecpa.com/blog/cra-notice-of-objection-how-to-file Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online