Notice of Objection

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.




Events & Sponsorship

Toronto Entrepreneurs Conference @ Mississauga

May 08, 2019 Our B.E.S.T. (Business Entrepreneurs Services Team) Group has participated in this event for first time. Toronto Entrepreneurs Conference and Trade Show is the largest Entrepreneurs event in Canada. The event which targets business owners, partners or...

Hispanic Fiesta 2018

September 04, 2018 RGB Accounting will participate in this event for a second year in a row. Hispanic Fiesta will be held at Mel Lastman Square in Toronto during the Labour Day Weekend, August 31st, Sept. 1, 2, & 3, 2018. Hispanic Fiesta is a four-day celebration...

Secure Your Future Seminar 2018

June 20, 2018 This event gathered business owners running a small or medium-sized business, self-employed and incorporated businesses willing to learn tax saving strategies to help them utilize their company assets to secure their retirement. We are proud of having...

2nd Latino Business Expo Show

May 19, 2018 The 2nd Latino Business Expo Show held on May 19th at Daniels Spectrum gathered a wide range of entrepreneurs and business owners avid to learn how to take their businesses to the next level. RGB Accounting participated as vendor and speaker at this...

Hispanic Fiesta 2017

September 04, 2017 Hispanic Fiesta, a celebration of Spanish and Latin-American: Arts, Food, Music and Entertainment, is a four-day celebration filled with the splendid sounds, tempting treats and colorful culture featuring 300 local, national and International...

Articles & Publications

Have Unfiled Tax Returns For Years?

Do You Have Unfiled Tax Returns For Years? As for the record, the CRA wants you to file and pay your taxes on time every year. When you cannot do so, you may put yourself at risk of high penalty amounts and collection tasks like bank levies or wage garnishments. We at...

Old Age Security One-Time Payment Only

Old Age Security One-Time Payment Only. You will receive the one-time payment for older seniors if you were: born on or before June 30, 1947, and eligible for the Old Age Security pension in June 2021 If you have applied for the Old Age Security pension but have not...

All You Need to Know About Trust Funds in Canada

All You Need to Know About Trust Funds in Canada A trust is a vehicle for holding and passing on the family property. As such, it typically serves at least one of two purposes: It can reduce a family's taxes by shifting income to members in lower tax brackets, and it...

Non-Resident Canadian Tax Clearance Certificates

People who are not Canadian Residents for Tax Purposes may be subject to a withholding tax when they sell Canadian property. All non-resident Canadian for tax purposes may be subject to this withholding tax if they sell real estate in Canada. This holds if they own...

Moving to the U.S. for more affordable Real Estate

Moving to the U.S. for more affordable Real Estate? Home prices have run-up in the U.S. but are mostly more affordable than major Canadian markets. Like many real estate markets worldwide, U.S. home prices have run up during the pandemic to the point of some saying...

Share This