​CRA Notice of Objection (NOO)

Once you file your taxes, you receive a Notice of Assessment and later a Notice of Reassessment. 

You have two options: 

• Pay the taxes owing 
• File a CRA Notice of Objection (NOO).

The CRA is not always right; when you disagree, you can file a NOO or Notice of Objection to the Appeals Division of the CRA.

CRA Appeals Division:

The Appeals Division provides taxpayers with an independent review of the CRA’s administrative decisions and is often the most excellent chance to resolve an issue.

What is a CRA Notice of Objection?

A Notice of Objection allows you to object to a CRA assessment or reassessment formally. Once the appropriate form has been completed, your situation will be reviewed by the Appeals Division, which can lead to appeals to the Tax Court of Canada, the Federal Court of Appeal, and even the Supreme Court of Canada.

Any person who disagrees with a CRA assessment can file a Notice of Objection. However, you have up to 90 days to file your Notice of Objection.

If the CRA receives your objection on time, it will send you a letter of acknowledgement. If the complaint was not filed within 90 days and you did not obtain an extension, you will likely receive notice that the CRA is not contemplating your objection. File an objection.

Objections (also appeals specifically for Canada Pension Plan (CPP) or Employment Insurance (EI)) lead to a formal and impartial review of an assessment, determination, or decision. When an objection is filed, the Canada Revenue Agency (CRA) reviews all the information before deciding.

Types of objections

Income tax

File an income tax objection if you want to dispute your notice of assessment or notice of determination.

You can check for processing times, complexity levels, and other information if you have already filed one.

Goods and services tax/harmonized sales tax (GST/HST)

File a GST/HST objection if you want to dispute your GST/HST assessment.

If you have already filed one, you can check for processing times, complexity levels and other information.

Canada Pension Plan (CPP) or Employment Insurance (EI)

File an appeal to the Minister if you disagree with a decision letter from the CPP/EI Rulings Division or a notice of assessment for payroll source deductions.

Ontario Corporations Tax

File an Ontario Corporations Tax objection if you want to dispute an assessment or determination.

Scientific Research and Experimental Development (SR&ED)

File an SR&ED objection if you want to dispute a decision based on the findings of a review of your SR&ED claim. 

Excise taxes and special levies

File an excise taxes and special levies objection if you want to dispute an assessment or determination of excise taxes or special levies.

The advice of skilled professionals helps win a dispute with CRA is a vital advantage that taxpayers could have. 

Filing the Notice of Objection is easy, but CRA will ask for more information after the initial submission. This process could be long and complex. The time to resolve the appeal could take 9 to 12 months, but it could stop collections actions. 

At RGB Accounting, we help our clients draft and submit notice(s) of the objection, prepare additional submissions to the CRA to corroborate their claims, and speak with CRA as your representative until a decision is made. We develop your case, ensure that you know what data to supply to sustain your claim, and explain every step of the process.

Source: Canada.ca