Advisor.ca | Ensure clients register tax disputes on time
If your clients disagree with their CRA Notices of Assessment, they have the right to formally object. This is done by filing a Notice of Objection, which must be in writing and clearly set out the reasons they’re objecting.
It’s important, however, to remind clients to pay careful attention to the filing deadline for submitting such an objection, which is one year from their normal filing due date (generally April 30) or 90 days after the date printed on the Notice of Assessment, whichever is later.
Let’s say your client filed his 2010 personal income tax return late, on May 15, 2012, and the CRA sent his Notice of Assessment with a mailing date of June 29, 2012. He would have until the later of 90 days after June 29, 2012 (i.e. September 27, 2012) and one year from his April 30, 2011 filing deadline, which would have been April 30, 2012.
In this case, his deadline would be September 27, 2012.