--- title: "Notice of Objection Deadline: 90 Days Becomes One Year" url: https://www.everstonecpa.com/tax-update/objection-deadline-one-year description: "Budget 2026 proposes one year to object to a CRA assessment instead of 90 days, and two years from the due date for individuals. Check your deadline." type: tax-update updated: 2026-11-06 summary: "Budget 2026 proposes extending the objection deadline from 90 days to one year after the notice of assessment is sent. For individuals and graduated rate estates it would be the later of one year after the notice or two years after the filing due date. Extension requests would no longer exist. It applies to assessments sent three months after royal assent. There is no matching change for GST/HST." faq_count: 2 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/) [Tax updates](https://www.everstonecpa.com/tax-updates) [Budget 2026](https://www.everstonecpa.com/tax-update/federal-budget-2026) Disputing a CRA assessment CRA disputes # Disputing a CRA assessment: one year instead of 90 days By EverStone CPA · Updated November 2026 If you disagree with a CRA assessment you file a notice of objection. Budget 2026 proposes giving you much longer to do it. **Quick answer:** Budget 2026 proposes extending the objection deadline from 90 days to one year after the notice of assessment is sent. For individuals and graduated rate estates it would be the later of one year after the notice or two years after the filing due date. Extension requests would no longer exist. It applies to assessments sent three months after royal assent. There is no matching change for GST/HST. **Received an assessment you disagree with?** We read it, tell you whether it is worth objecting, and prepare the objection if it is. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) **Announced, not yet law** · Assessments sent three months after royal assent (proposed) This has been announced but is not yet law. It can change or be withdrawn. ## Before and after Objection deadlines before and after | Taxpayer | Now | Proposed | | Corporations | 90 days after the notice | 1 year after the notice | | Individuals | Later of 90 days after the notice or 1 year after the filing due date | Later of 1 year after the notice or 2 years after the filing due date | | GST/HST | 90 days | No change announced | ## Example A corporation is reassessed and receives the notice in March. Today it must object by June. Under the proposal it would have until the following March. A GST/HST reassessment would still have 90 days. **What to do.** Until the change takes effect the 90-day rule applies, so do not wait. See [how to file a notice of objection](https://www.everstonecpa.com/blog/cra-notice-of-objection-how-to-file). Whether this applies to you depends on your year-end and structure; [ask about your own situation](https://www.everstonecpa.com/quick-question) and a CPA replies by email, usually the same business day, free. ## Common questions **How long do I have to object to a CRA assessment?** Today, 90 days (individuals also have one year from the filing due date if later). Budget 2026 proposes one year, or two years from the due date for individuals. **Does the longer deadline apply to GST/HST?** No matching GST/HST change was announced. ## Where this comes from Budget 2026 was tabled on 5 November 2026. Figures on this page are from: - [BLG — Federal Budget 2026: tax measures](https://www.blg.com/en/insights/2026/11/federal-budget-2026-sovereignty-strategic-investment-and-tax-simplification) - [RBC Wealth Management — Federal budget 2026 overview](https://www.rbcwealthmanagement.com/en-ca/insights/federal-budget-2026-an-overview-of-key-measures-that-may-impact-you) - [Thor — 2026 Federal Budget: key tax measures](https://www.thor.ca/blog/2026/11/2026-federal-budget-key-tax-measures/) **General information, not tax advice.** Budget measures are proposals until enacted and can change. Before deciding anything, [send an enquiry](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form). [Federal Budget 2026: what changes for small business owners](https://www.everstonecpa.com/tax-update/federal-budget-2026) [CRA penalties are going up: what Budget 2026 proposes](https://www.everstonecpa.com/tax-update/cra-penalties-increase) [Tax debts over $50,000 can be reported to credit bureaus](https://www.everstonecpa.com/tax-update/tax-debt-credit-bureau) --- Source: https://www.everstonecpa.com/tax-update/objection-deadline-one-year Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online