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If you disagree with a notice of assessment or notice of determination you have received, you can file an objection to ask for a review. The objections process is an administrative process which gives you the opportunity to discuss the issue with a tax dispute processing officer. It is free of charge.

Filing an objection is an essential step as it safeguards your right to contestation or appeal (recourse before the courts). If you decide to file an objection, make sure you do within the prescribed time.


While your objection is being processed, interest will continue to accrue on any unpaid amounts.

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Before you file an objection

Before filing an objection, you should contact the person handling your file to:

  • get additional explanations;
  • express your disagreement with the amounts that you consider incorrect; and
  • get information on how you can apply to have interest, penalties or charges cancelled or reduced.

By talking to the person handling your file, you may be able to clear up any misunderstandings and find a solution to your disagreement without having to initiate the formal objection process.

It is essential that you have all the information and documents pertaining to the issue before filing an objection. To get them, you can submit an information request or an access to information request.

In certain very specific situations, you can apply to have interest, penalties or charges cancelled or waived. For more information, see Application for Cancellation or Waiver of Interest, Penalties or Charges.

Keep in mind that the time limit for filing a notice of objection is calculated from the day following the date the disputed notice of assessment or determination was issued.


If you disagree with a draft assessment you received from an auditor further to a tax audit, we encourage you to defend your position with the auditor. You may be able to find a solution to the disagreement and thereby avoid having to file an objection after the audit.

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Exchange of information with the CRA

If the disputed notice was issued further to information obtained from the Canada Revenue Agency (CRA) and you have already filed an objection with the CRA, you do not have to file one with us. For more information, see “Exchange of information with the CRA” on the Situations In Which You Can File an Objection page.

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