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When it is received in Ottawa, a copy is sent to the local District Taxation Office for an independent review by the Revenue Canada Appeals Section.
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It is a good idea to file it by registered mail to have evidence that it was sent. The Objection must be sent to the Deputy Minister of National Revenue for Taxation in Ottawa. Since the Objection can be used as evidence in Court by the Minister of National Revenue, and because allegations of fact or omissions of fact may be binding in Court even if they hurt the case, it is important to ensure not only that the Objection is filed on a timely basis but that the contents are carefully considered, are accurate and include all key facts and are drafted by one of our experienced Calgary tax appeal attorneys. A separate Notice of Objection must be prepared for every year in dispute, even if the facts and issues are identical. Normally the relevant sections of the Income Tax Act are also cited. It preserves a taxpayer’s rights under the Income Tax Act, and is the first step which must be taken before any action can be commenced in the Courts.Ī Notice of Objection, which is usually prepared on a prescribed form, must set out the reasons for the objection and all relevant facts pertaining to it.
#Canada revenue agency refund professional#
However this date can vary and should therefore be verified with a professional Ontario tax attorney.Ī corporate taxpayer has 90 days from the date of mailing of a Notice of Assessment or Reassessment in which to file a formal Notice of Objection.įiling this Notice of Objection is the key to the appeal process.
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For previous taxation years there is a time period of 90 days from the date of mailing of the Notice of Reassessment. Time Limitation to file a tax Notice of ObjectionĪn individual taxpayer usually has until April 30th of the following year to file a Notice of Objection to a Notice of Assessment or Reassessment. The situation can sometimes be resolved with a reasonable compromise. Explain why you took the positions which you did. Set out your position with respect to any disputed tax points, and the sections of the Income Tax Act and previously decided cases which support it. When dealing with a tax auditor who intends to issue a tax reassessment, your professional Canadian tax lawyer should discuss the proposed changes with him or her.
#Canada revenue agency refund how to#
Our team knows how to dispute CRA reassessments and we have years of experience dealing with CRA tax auditors. Provided that the dollar amount is sufficiently high, a professional, either the accountant who prepared the return or if there are technical or tax interpretation issues one of our experienced Toronto tax lawyers, should be involved from the outset. When a Notice of Assessment or Reassessment is received by a taxpayer indicating that taxes are due, there are procedures designed to permit the taxpayer to challenge any increased tax assessment. This is especially common for a corporation being audited. Or there may be a dispute as to the appropriate treatment of a deduction claimed. This can occur due to an arithmetic or clerical error. In some cases, however, Revenue Canada will disagree with the taxpayer’s return, and impose additional taxes. Most tax returns, corporate or personal, are usually assessed as filed by the taxpayer.