If you missed the deadline to serve a notice of objection, everything is not lost. You can ask the Canada Revenue Agency for a time extension by making an application to that effect. If the CRA refuses your request, you can apply to the Tax Court of Canada.
If you applied to the CRA and the Tax Court of Canada, but were unsuccessful, it’s pretty much the end of the road. Remember, the burden is on you to object to a tax 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, 2018
