An application to extend the deadline to file a notice of objection should be addressed to the “Chief of Appeals” in a District Office or a Taxation Centre of the Canada Revenue Agency and either delivered or mailed to that office or centre.
What Is the Timeframe to Make the Application?
An application to extend the time to serve a notice of objection must be made within one year from the deadline to serve the notice of objection. If a taxpayer misses this deadline, he’s out of luck and only has himself to blame (both for missing the first deadline to serve the notice of objection and the second deadline for making an application to extend that deadline).
What Should the Application Contain?
Generally, an application to extend the deadline to serve a notice of objection must contain:
- a copy of the notice of objection; and
- an explanation as to why the notice of objection was not served on time.
In deciding whether or not to grant the application, the CRA will consider the following factors:
- whether, within the time he had to file a notice of objection, the taxpayer:
- was not able to do so or to instruct someone else to do so on his behalf; or
- had a bona fide intention to object to the reassessment;
- in light of the reasons stated in the taxpayer’s application and the circumstances of the case, it would be just and equitable to grant the application; and
- the application was made as soon as circumstances permitted.
It is important that the taxpayer specifically address each of these factors in his application.
What Happens After the Taxpayer Applies to the CRA to Have the Deadline to File the Notice of Objection Extended?
Once the CRA receives the application, the CRA must consider the application “with all due dispatch” and decide whether to grant the time extension. The CRA must then notify the taxpayer in writing.
What Happens Once the CRA Reached Its Decision?
If the CRA accepts the taxpayer’s application, the notice of objection is deemed to have been served the same day as the date appearing on the letter from the CRA informing him of such.
If the CRA refuses to accept the taxpayer’s application, he can apply to the Tax Court of Canada to have that application granted.
Last updated: November 3, 2016