Document text
BY [MY ACCOUNT ("REGISTER MY FORMAL DISPUTE") / FAX / MAIL]
Date: [YYYY-MM-DD]
To:
Chief of Appeals
Appeals Intake Centre
Canada Revenue Agency
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
[FAX: 1-866-443-4955 (NL TO ON) / 1-866-489-6832 (MB TO BC AND TERRITORIES)]
From:
[FULL NAME, AS SHOWN ON THE NOTICE]
[MAILING ADDRESS]
[CITY, PROVINCE, POSTAL CODE]
Daytime telephone: [PHONE NUMBER]
Social insurance number: [SIN] [OR BUSINESS NUMBER / TRUST ACCOUNT NUMBER]
Subject: Notice of objection to the [NOTICE OF ASSESSMENT / NOTICE OF REASSESSMENT / NOTICE OF DETERMINATION / NOTICE OF REDETERMINATION] dated [YYYY-MM-DD] for the [YEAR] taxation year [OR BENEFIT YEAR]
Dear Chief of Appeals:
I object, under subsection 165(1) of the Income Tax Act, to the notice described below. A copy of the notice is enclosed.
Notice Date of notice Tax / benefit year Amount in dispute ($) Reference or document locator no.
[ASSESSMENT / REASSESSMENT / CCB / GST/HST CREDIT / DTC DETERMINATION] [YYYY-MM-DD] [YEAR] [AMOUNT] [NUMBER, IF SHOWN]
1. What the CRA changed
The notice [disallowed / reduced / added / recovered] [ITEM — e.g., my claim for moving expenses of $___ on line ___ / the Canada Child Benefit for the period ___ to ___ / employment income of $___ from ___]. The explanation given was: "[QUOTE OR SUMMARIZE THE CRA'S EXPLANATION]".
2. Relevant facts
2.1. [FACT — e.g., In [MONTH YEAR] I moved from [CITY] to [CITY], more than 40 km closer to my new place of work.]
2.2. [FACT — e.g., The expenses were paid by me and were not reimbursed by my employer. Receipts are enclosed.]
2.3. [FACT — e.g., During the review I sent the CRA the documents requested on [YYYY-MM-DD]; the reassessment does not appear to take them into account.]
2.4. [ADD OR DELETE PARAGRAPHS AS NEEDED.]
3. Reasons for the objection
3.1. [REASON — e.g., The facts above meet the conditions for the deduction under section [___] of the Income Tax Act.]
3.2. [REASON — e.g., The income added on the reassessment was already reported on line [___] of my return; including it again counts it twice.]
3.3. [REASON — e.g., For the period in question I was the parent who primarily fulfilled the responsibility for the care and upbringing of the children, as shown in the enclosed documents.]
4. What I am asking for
I ask that the [assessment / determination] be [vacated / varied] as follows: [e.g., allow the deduction of $___ / remove the $___ of income added / restore the Canada Child Benefit from ___ to ___], with the related interest and penalties adjusted accordingly.
[OPTIONAL: I have paid the amount in dispute. If no decision has been made on this objection within 120 days, I ask that the amount in dispute be refunded to me.]
[OPTIONAL — LATE OBJECTION: The time to object expired on [YYYY-MM-DD]. Under section 166.1 of the Income Tax Act, I also apply for an extension of time. I could not file on time because [REASON — e.g., I was in hospital from ___ to ___ / I was trying to resolve the matter with the office that issued the reassessment]. I intended to object within the time limit, and I am applying as soon as circumstances permitted.]
[OPTIONAL — REPRESENTATIVE: I have authorized [NAME OF REPRESENTATIVE], [ADDRESS AND PHONE], to act for me in this objection.]
I would be pleased to discuss this objection with an appeals officer. Please send all correspondence to the address above.
Sincerely,
______________________________
[FULL NAME]
[YYYY-MM-DD]
Enclosures (copies):
1. Notice of [assessment / reassessment / determination] dated [YYYY-MM-DD]
2. [RECEIPTS / SLIPS / CONTRACTS / CORRESPONDENCE WITH THE CRA]
3. [OTHER SUPPORTING DOCUMENTS]
NOTES BEFORE SENDING — delete this part
Deadline (individuals and graduated rate estates): the later of (a) 90 days after the day the notice was sent, and (b) one year after your filing-due date for that year (Income Tax Act, s.165(1)(a)). The filing-due date is April 30 of the following year, or June 15 if you or your cohabiting spouse or common-law partner carried on a business (s.150(1)(d)).
Deadline (everyone else, e.g., corporations): 90 days after the day the notice was sent (s.165(1)(b)).
Missed it? Keep the optional late-objection paragraph and send it with the objection. The extension must be applied for within one year after the objection deadline, and you must show you could not act or intended to object, that it would be just and equitable to grant it, and that you applied as soon as circumstances permitted (s.166.1(7)).
How to file: online in My Account → "Register my formal dispute" (you get a case number right away), on Form T400A, or by this signed letter sent to the Chief of Appeals (s.165(2)). One objection per notice; if the facts are the same, say so in each.
No decision after 90 days? You may appeal to the Tax Court of Canada once 90 days have passed since you filed the objection without a decision; after a decision, you have 90 days to appeal (s.169(1)).
Objections usually cannot be made against Taxpayer Relief reassessments, RRSP/TFSA room statements, or statements of account; for those, see the CRA's guide P148.
Keep a copy of everything you send and the case number.
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