Example Notice of Objection

Notice of Objection Template

What does a Notice of Objection look like?

A Notice of Objection is the first step in appealing a Tax assessment (Notice of Assessment, Notice of Reassessment, Notice of Confirmation, Notice of Determination of Losses, Notice of Redetermination of Losses…). Once filed, a CRA Appeals Officer will be assigned to the objection to make a decision. At that time the taxpayer can make additional submissions to the Appeals Officer.

Form T400A and GST159

CRA provides Form T400A for income tax and Form GST159 for GST/HST, which both have limited space to state the facts, reasons for your objection and the issues in dispute. However, it is important that a Notice of Objection is drafted properly with the relevant detail including the facts and issues. This is key if the objection fails and you need to appeal to Tax Court. Accordingly, in addition to Form T400A or GST159, you can attach a more detailed written objection similar to the Notice of Appeal format recommended by the Tax Court of Canada.

Notice of Objection Template / Notice of Objection Example

Below is the Notice of Appeal format recommended by the Tax Court of Canada. An objection can be structured in a similar manner, making sure to reference all of the issues in dispute, relief sought, the reasons and the relevant facts. Stating the issues is key.

Also, for example, the Income Tax Act, RSC 1985, c 1 (5th Supp) prescribes the information to be included in a Notice of Objection for a large corporation (taxable capital >$10,000,000). According to subsection 165(1.11), the objection should include a description of each issue in dispute, the relief sought in amounts, and facts and reasons to support the taxpayer’s position on each issue. Taxpayers should make sure to include this information in any Notice of Objection, not just for a large corporation.

Once the objection is filed and a CRA Appeals Officer is assigned, a taxpayer can make further detailed submissions, expanding upon the initial Notice of Objection.

Notice of Objection

(a) In the case of an individual state home address in full and in the case of a corporation state address in full of principal place of business in the province in which the appeal is being instituted,

(b) Identify the assessment(s) under appeal: include date of assessment(s) and, if the appeal is under the Income Tax Act, include taxation year(s) or, if the appeal is under the Excise Tax Act, the Customs Act, the Air Travellers Security Charge Act, the Excise Act, 2001 or the Softwood Lumber Products Export Charge Act, 2006, include the period to which the assessment(s) relate(s),

(d) Specify the issues to be decided,

(e) Refer to the statutory provisions relied on,

(f) Set forth the reasons the appellant intends to rely on,

(g) Indicate the relief sought, and

(h) Date of notice.