If a taxpayer missed the deadline to serve a notice of objection, everything is not lost. He can ask the Canada Revenue Agency to extend the time for him to file a notice of objection by making an application to that effect. If the CRA refuses to grant the time extension, the taxpayer can apply to the Tax Court of Canada.
If the taxpayer has applied to the CRA and the Tax Court of Canada but was not granted a time extension to serve his notice of objection, it’s pretty much the end of the road. This is why a taxpayer should always be careful and diligent. The burden is on the taxpayer to object to the reassessment and comply with the timelines and procedures imposed under the Income Tax Act.
- How to apply to the CRA to have the deadline to file a notice of objection extended?
- How to apply to the Tax Court of Canada to have the deadline to serve a notice of objection extended?
Last updated: November 3, 2016