After submitting your 2025 tax return, you will receive a Notice of Assessment (NOA) from the Canada Revenue Agency. This year, digital NOAs are available immediately through CRA's My Account portal after processing, replacing the previous method of viewing them in tax software.
Review Your Notice Carefully
Once you obtain your NOA, scrutinize it to ensure the CRA has assessed your return as anticipated. If discrepancies arise, you possess the formal right to object and potentially pursue legal action. However, to safeguard this right and possibly advance to the Tax Court of Canada or higher courts, you must file a valid and timely notice of objection by the specified deadline.
Two Methods for Filing Objections
Taxpayers have two primary options for submitting objections. The simplest approach is online filing via CRA's My Account for individuals, where you select "File my formal dispute." This generates a case number essential for document submission, which can also be uploaded digitally.
Alternatively, you can mail your objection by completing and sending Form T400A, Objection – Income Tax Act, to the chief of appeals at your designated Appeals Intake Centre. If you prefer not to use the form, a signed letter clearly outlining the facts and reasons for your objection is acceptable.
Tracking Your Objection
In recent years, the CRA has introduced a "Progress Tracker" feature in My Account, allowing taxpayers to monitor the status of submitted files, including objections. This tool displays the receipt date of your objection and the completion date of the initial screening process.
Critical Deadline Information
For individual taxpayers, the deadline for filing an objection is one year from the normal filing due date or 90 days after the date printed on the NOA, whichever is later. Practically, if you file your 2025 return by the April 30, 2026, deadline and receive your NOA in spring 2026, you have until April 30, 2027, to submit an objection.
Extension Requests for Missed Deadlines
If you miss the deadline, you can apply to the CRA for an extension within one year of the original due date. This application must be addressed to the Chief of Appeals at an Appeals Intake Centre and include reasons for the delay. You must demonstrate that you were unable to object within the time limit, could not instruct someone else to act on your behalf, had a bona fide intention to object, that extending the deadline would be just and equitable, and that you applied as soon as circumstances permitted.
Appealing Denied Applications
Should the CRA deny your extension application, or if you receive no response within 90 days, you may appeal to the Tax Court of Canada. If the Tax Court also denies your application, you can further appeal to the Federal Court of Appeal, as exemplified by a recent case.
Recent Federal Court of Appeal Case
Earlier this month, an Indigenous taxpayer pursued his objection all the way to the Federal Court of Appeal. The taxpayer, a Registered Indian under the Indian Act and a member of the Mohawk Nation of the Haudenosaunee Confederacy residing in Mohawk Territory, argued that income taxes paid in 2014, 2015, 2016, and 2017 were erroneous and should be refunded. This case underscores the importance of adhering to objection procedures and deadlines while highlighting the legal avenues available for disputing CRA decisions.
Taxpayers must remain vigilant in reviewing their NOAs and acting promptly to protect their rights. By understanding the filing methods, deadlines, and potential appeals processes, individuals can effectively navigate disputes with the CRA and seek fair resolutions.
