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 be 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 you miss this deadline, you’re out of luck.
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 your application, the CRA will consider the following factors:
- whether, within the time you had to file the notice of objection, you:
- were not able to do so or to instruct someone else to do so on your behalf; or
- had a bona fide intention to object to the reassessment;
- in light of the reasons stated in your application and the circumstances of the case, it would be just and equitable to grant your application; and
- your application was made as soon as circumstances permitted.
It is important that you specifically address each of these factors in your application.
What Happens After the Taxpayer Applies to the CRA to Have the Deadline to File the Notice of Objection Extended?
Upon receiving your application, the CRA must consider it “with all due dispatch” and decide whether to grant you a time extension. The CRA must then notify you in writing.
What Happens Once the CRA Reached Its Decision?
If the CRA accepts your 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 you of such.
If the CRA refuses your application, you can apply to the Tax Court of Canada.
Last updated: November 3, 2018