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How to register a formal dispute (objections and appeals)
7-11-2018
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:
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extraordinary circumstances;
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actions of the CRA;
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inability to pay or financial hardship;
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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.
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