Disputing a CRA assessment: one year instead of 90 days
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.
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.
Whether this applies to you depends on your year-end and structure; ask about your own situation 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?+
Does the longer deadline apply to GST/HST?+
Where this comes from
Budget 2026 was tabled on 5 November 2026. Figures on this page are from:
- BLG — Federal Budget 2026: tax measures
- RBC Wealth Management — Federal budget 2026 overview
- Thor — 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.