Notice of Objection

If you are still dissatisfied after contacting us, you can file a notice of objection free of charge to contest a notice of assessment or a notice of determination (in respect of a loss, the solidarity tax credit, etc.).

Filing a notice of objection is an essential step as it safeguards your right to appeal. For information about our collaborative approach to processing objections, consult the brochure Filing an Objection: It's Your Right (IN-308-V).

When you serve your notice of objection to an assessment, you may have an unpaid balance relating to an amount in dispute. Unless the balance relates to source deductions or consumption taxes, we will not take measures to recover this debt while your objection to the assessment is pending.

Likewise, we will not take measures to recover the debt until a decision has been rendered respecting any appeal (or summary appeal) concerning the notice of assessment you are contesting, or until the expiry of the time limit for filing such an appeal. This does not apply in the case of large businesses.

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