Goods and services tax/harmonized sales tax (GST/HST)
If you have received a Notice of Assessement or a Notice of Reassessment and you do not think that it is correct because you have information for CRA to consider, please review the following Questions to determine the best course of action for you to take.
Did you forget to claim input tax credits (ITCs) on a previous GST/HST return? Do you have the additional information to submit to CRA?
Most GST/HST registrants have four years to claim their ITCs. You will find information on time limits for claiming ITCs here http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/itc-cti/menu-eng.html#ddnt_clm
Did you overlook an item when you filed your GST/HST return or rebate? Do you have the additional information to submit to CRA?
You can ask for a change to a previously filed return or rebate. You will find information on requesting a change here http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/djst-eng.html
Did you get a GST/HST Notice of Assessment from CRA but you did not file your return? Do you not think that it is correct because you have information for CRA to consider?
You can still send your GST/HST return to CRA. Information on how to send us your return can be found here http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/menu-eng.html#Hw-fl
Did you submit your receipts and records to CRA and you did not receive the outcome you expected or the issue was not resolved to your satisfaction? This means, that you provided the requested information to CRA and you received your Notice of Assessment and you think we have misinterpreted the facts or applied the law incorrectly.
You may have the right to object and submit an objection. Information on if you can file and objection and how to file can be found below.
Please note that if you received a request to provide information during an audit or were otherwise contacted by CRA with a request to provide additional information and you did not respond to those requests and you chose instead to provide this information as part of an objection, your information may be referred back to the original area for a second review.
Can I file a GST/HST objection?
The time limit for filing a GST/HST objection is 90 days from the date on the Notice of Assessment. You or your authorized representative can file an objection. You have to clearly explain why you disagree with the assessment and also include all of the relevant facts and reasons.
What if my objection is past the time limit?
If you did not file your objection on time because you attempted to have your change made by contacting the originating area of CRA or because of circumstances beyond your control, you can apply for a time extension to file an objection. You can apply by writing to the Chief of Appeals at your Appeals Intake Centre, or by using the My Business Account or Represent a Client online services. You have to explain why you did not file your objection on time along with the facts and reasons of your objection.
The application for a time extension to file an objection must be made within one year after the expiration of the time limit to file an objection.
How do I file a GST/HST objection?
Here is what you provide when you file a GST/HST tax objection:
- clear details of the issue(s) you are disputing, for example, GST collected in dispute, as well as the change you are requesting, and
- any documentation to support your claim
You will find the steps to follow to file an objection and processing timeframes below. It is important to always provide all relevant information to CRA to allow for a complete consideration of the issue, at the assessing, audit, and objection stages.
To file an objection, follow these steps, depending on where you live.
- In the province of Quebec:
The Agence du revenu du Québec (ARQ) administers the GST in Quebec. To get information on time limits and how to file an objection to GST assessments, contact Revenu Québec directly. Effective January 1, 2013, the CRA administers the GST/HST and Quebec Sales Tax (QST) applicable to Selected Listed Financial Institutions (SLFI).
- In all other provinces and territories:
In all cases, you have to explain why you disagree and include all relevant facts, reasons, and supporting documents.
You or your authorized representative can submit supporting documents online at My Business Account or Represent a Client, by selecting the “Submit documents” service.
For more information on the Submit Documents online service, go to Submit documents online.
When will an appeals officer look at my objection?
Low complexity objections:
Very few GST/HST objections are considered low complexity. These objections may involve issues such as: notional assessments or failure to remit interest.
Low complexity objections submitted in February 2017 are now being assigned to an appeals officer.
Medium complexity objections:
These objections often involve issues such as: New Housing Rebates, Input Tax Credits, and Imposition of GST/HST.
Medium complexity objections submitted in June 2016 are now being assigned to an appeals officer.
High complexity objections:
These objections involve large corporations, complex business transactions, and General Anti-Avoidance Rule assessments. Due to the complex nature of the issues involved, we cannot provide a timeframe for the resolution of these objections.
How long will my objection take?
The time it takes to complete the review of an objection varies.
Factors that influence the time it takes include:
- the complexity of the issue
- delays caused by not submitting all the facts, reasons and documentation
There’s a lot you can do to speed up the processing of your objection
How can I have my objection resolved faster?
- ensure that all explanations and documentation are provided as early in the process as possible, and
- ensure that your concerns are fully explained and supported.
What causes delays during the objection review?
Your objection may take longer if:
- it is not clear what you are objecting to
- you do not provide the facts, reasons, and supporting documentation with your objection
- the appeals officers needs to consult other CRA tax specialists
- there is an appeal to the courts that may cause your objection to be held in abayance, pending the outcome
You will be notified if more information is required or your objection delayed.
What do I do if I don’t agree with the decision made in regards to my objection?
Once you receive CRA's decision resulting from an objection, you can appeal your assessment or determination to the Tax Court of Canada, either under the Informal Procedure or the General Procedure. The time limit for filing an appeal is 90 days from the date on the notice. The Tax Court procedures are explained in publication GST/HST Memoranda series Chapter 31, Objections and Appeals. You can appeal the Tax Court's decision to the Federal Court of Appeal, and a judgment of the Federal Court of Appeal can be further challenged before the Supreme Court of Canada, with the Court's permission.
Time Extension – Notice of Appeal
You can apply for an extension to file your appeal by making an application to the Tax Court of Canada. Explain why you cannot or did not file your appeal on time.
Apply as soon as possible, but the application must be made within one year after the expiration of the time limit to file an appeal.
Who do I contact if I have questions about the status of my objection and I have not yet been contacted by an appeals officer?
If you have not yet been contacted by an Appeals Officer, or do not have the officer's contact information, you may contact one of the Intake Centres:
Eastern Intake Centre
Toll Free Public Enquiries Line: 1-866-242-3161 (English), 1-866-276-0969 (French)
Local Public Enquiries Line: 705-671-0238 (English), 705-677-7764 (French)
Fax: 1-866-443-4955, Local: 705-671-0388
Western Intake Centre
Public Enquiries Line: 1-800-959-5513
Fax: 1-866-486-6832, Local: 604-587-2672
Residents with a Postal Code starting with letters A to P may contact the Eastern Intake Centre, and residents with a Postal Code starting with the letters R to Y may contact the Western Intake Centre.
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