The Income Tax Act specifically states how a notice of objection should be served on the Canada Revenue Agency. The notice of objection needs to be addressed to the “Chief of Appeals” in a District Office or a Taxation Centre of the CRA and either delivered or mailed to that office or centre. However, even if a taxpayer was not aware of the specific requirements for serving a notice of objection and thus did not comply with those requirements, the CRA may nonetheless accept the notice of objection.
Last updated: November 3, 2016
