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How to register a formal dispute (objections and appeals)


If you disagree with an assessment, determination, or decision, you have the right to register a formal dispute.

The following topics will help you get started with your dispute, including time limits for filing an objection or appeal.

Income tax
Dispute a CRA decision about an assessment of a tax return or a determination of a GST/HST credit, the Canada child benefit, or the disability tax credit.

Goods and services tax/harmonized sales tax (GST/HST)
Dispute a CRA decision about your GST/HST assessment.

File an Appeal – Canada Pension Plan or Employment Insurance

Dispute a decision from the CPP/EI Rulings Division, the CPP/EI Appeals Division or a payroll notice of assessment.

Scientific Research and Experimental Development

Dispute an assessment based on the findings of the review of your SR&ED claim.

Exercise tax and special levies

Dispute a CRA decision about an assessment or a determination under the following acts: the Excise Tax Act (non GST portion); the Excise Act, 2001, the Air Travellers Security Charge Act; and the Softwood Lumber Products Export Charge Act, 2006.

Registered Charities

Dispute a CRA proposal or decision to refuse, revoke or annul a registration; or a decision about an assessment of tax and penalties.

Registered Savings Plan

Dispute a CRA decision to refuse or revoke the registration of a plan.

Cancel or waive penalties or interest

The Minister may grant relief from penalty or interest when the following types of situations prevent a taxpayer from meeting their tax obligations:

  • extraordinary circumstances;
  • actions of the CRA;
  • inability to pay or financial hardship;
  • other circumstances

Footnotes: Footnotes: This column is presented as a general source of information only and is not intended as a solicitation for business. Mohammed Yasin, CPA,CGA, is the principal of M. Yasin & Co. Inc., Certified General Accountants and has offices in Vancouver & Surrey,B.C.