The Income Tax Act does not require that a particular form be used for a “notice of objection.” Instead, it only requires that the notice of objection set out the reason(s) for the objection and the relevant facts (different rules apply for large corporations, but this will not be addressed here).
If a taxpayer objects to more than one reassessment, the taxpayer must file a notice of objection for each reassessment. If the facts and reasons relied on are the same, the taxpayer can mention this in the notices of objection and submit only one set of facts and reasons.
Although the Act does not require that a specific form be used, the Canada Revenue Agency provides a free form that taxpayers can use if they wish.
Last updated: November 3, 2016
