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Disagree with your notice of assessment?

Avez-vous reçu un avis de cotisation avec lequel vous êtes en désaccord ?
January 23, 2015
Category :  Articles

If you disagree with your tax assessment and have reasons to substantiate your disagreement, you may file an objection. 

Filing Deadlines

axpayers have 90 days, from the day the notice of assessment was sent, in which to file an objection with the Canada Revenue Agency or Revenu Québec, as the case may be. Individuals also have one year after the date of the return’s filing deadline, if this date is later than the 90-day time limit, although this exception is rarely used.

It is advisable to keep proof that you have sent the objection to be able to show that the deadline was met.

Time Extension

If you do not file your objection on time, the first step is to apply for a time extension, which you are entitled to do providing you meet specific conditions. It is then up to the Minister to decide whether or not to grant a time extension for presenting your claims..

Dispute Procedure

There is no cost involved in filing an objection to your tax assessment. The procedure consists of submitting arguments for your case by setting out the pertinent facts, making your representations, providing supporting documents to substantiate the objection and stating your desired outcome. You can either write a letter containing all this information or use the forms available for this purpose.

Note that you can also make your objection online where federal income tax assessment is concerned

Once your objection has been filed, you will receive acknowledgement of receipt from the tax authorities. Then, you will be notified when an officer has been assigned to your case. The officer may contact you to ask questions or to request additional documents. He or she will then render a decision based on the information provided.

Payment of Disputed Amounts

You do not have to pay income tax amounts that are in dispute. You can wait for a decision to be issued. However, interest continues to accrue on your unpaid balance. Should you decide to pay the amount owing regardless and the objection is resolved in your favour, the tax authorities will refund the amount of your payment, with interest..

On the other hand, where sales tax is concerned, the disputed amounts must be paid, notwithstanding the objection. Failure to pay could quickly result in collection procedures, which can have serious consequences.

If you have any questions or need help with filing an objection, please contact your FBL representative.

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