Canadian tax law imposes strict time deadlines on taxpayers who wish to dispute a Notice of Reassessment by the CRA. If you miss one of these deadlines, you lose all rights to dispute the reassessment, which may leave you with no choice but to pay the full amount.
The day on which the CRA issues you a Notice of Reassessment starts a 90-day time deadline for you to file a Notice of Objection. If you miss that deadline, you have another 365 days to submit an Application for an Extension of Time to File a Notice of Objection. If you miss that deadline, you lose your right to dispute the tax that the CRA has reassessed you.
If you object to CRA’s reassessment within the timeline but the CRA denies your objection, you have 90-days from the date of CRA’s rejection letter (“Notice of Confirmation”) to file a Notice of Appeal with the Tax Court of Canada. If you miss that deadline, you have another 365 days to file an Application for an Extension of Time to File a Notice of Appeal.
If you miss that deadline, you lose your right to further dispute the tax that the CRA reassessed you. Tax disputes are complicated and procedural errors can cost you your rights. We recommend you call is if you are involved in a dispute.