If you disagree with your assessment by the CRA, you have a right to file a notice of objection for a formal review of your case, unless you have waived the right of objection.

Generally, you have 90 days to object. The CRA may extend this time upon request in some situations only. However, no extension is available after a lapse of one year, so you should not miss the deadline in the first place. Filing objections as early as possible in the 90 days period may also save you money.

The GST/HST Appeals Division of the CRA will perform an impartial review of your case. You will have another chance to resolve your disputes with the CRA before going to court. The objection proceedings may span from a few months to a year generally.

On the basis of the level of your success in an objection, the CRA may vacate, vary, or confirm your assessment, as the case may be.

However, the CRA Appeals Division also has the power to make a reassessment. This may result in the imposition of a higher tax, interest, and penalties than what you are objecting to in the first place. Therefore, filing a notice of objection without appropriate legal advice may turn out to be counterproductive to taxpayers in some situations.

The CRA generally do not enforce the collection of the disputed GST/HST during the course of the objection proceedings, but interest will continue to accumulate during this time on any unpaid tax that is eventually reassessed.

The objection proceeding often involves legal principles than mere errors of calculation.

You may, therefore, wish to seek legal advice from a lawyer to file a notice of objection.

At Abbas Law, we provide legal advice, services, and representation in GST/HST notice of objection proceedings with the CRA.

For further information on notice of objection, click here.