If you’ve applied to the Canada Revenue Agency for an extension of time to serve a notice of objection and the CRA refused your application, you can apply to the Tax Court of Canada to have the deadline extended.
When Can a Taxpayer Apply to the Tax Court of Canada?
You can apply to the Tax Court of Canada under two circumstances:
- the CRA has refused your request to have the deadline extended and you have applied to the Court within 90 days from the date appearing on the CRA’s letter informing you of such; or
- even if the CRA has yet to render its decision, if more than 90 days have elapsed, you can take the matter directly to the Tax Court of Canada without waiting for the CRA’s decision. Even though this avenue is available, it is generally not recommended, unless special circumstances. You should generally not proceed to the Tax Court of Canada without having exhausted your recourse with the CRA.
How to Apply to the Tax Court of Canada for a Time Extension?
An application can be made to the Tax Court of Canada by filing with the registrar:
- 3 copies of the application served on the CRA (including 3 copies of the notice of objection); and
- if applicable, 3 copies of the letter received from the CRA notifying you that your application has been refused.
What Factors Will the Tax Court of Canada Consider in Deciding Whether or Not to Grant the Application?
Generally, the Tax Court of Canada will look at the same factors that the CRA considered. First, whether your application to the CRA for time extension was made within one year from the deadline to file your notice of objection.
If your application to the CRA was made within the one year limit:
- whether you have demonstrated that 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
- you 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 to the CRA for time extension was made as soon as circumstances permitted.
Last updated: November 3, 2018