Plain meaning
A formal filing used to dispute a CRA assessment or reassessment before going to court.
Also called
objection to assessment
tax objection
Key points
- A notice of objection must generally be filed within the statutory deadline after an assessment or reassessment.
- It should identify the disputed issues, facts, reasons, and requested changes.
- The CRA Appeals Division reviews objections separately from the original assessing area.
- If the objection is not resolved, a taxpayer may have appeal rights to the Tax Court of Canada.
Why it comes up
Objection deadlines and content matter because they preserve a taxpayer's right to challenge an assessment.