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Objections and appeals

If you do not understand or you disagree with an assessment, call 1-800-959-8281. You can also write to the Tax Centre that dealt with your return. We resolve many problems with assessments in this way. If you employ the services of a tax professional, you may wish to consult with that person.

Topics about Objections and appeals

The objection process
How to file an objection regarding income tax, GST/HST and excise taxes; the informal and general procedure, Tax Court of Canada, Federal Court of Appeal, Supreme Court of Canada. 		Collection of disputed amounts
If you object or appeal an income tax assessment, we usually postpone collection action on amounts in dispute until 90 days after we mail our decision to you.
Your rights, entitlements and obligations
While we want to make sure you are aware of your obligations, we also want to make sure that you understand and can exercise your rights. 		Taxpayer Relief Provisions
We can waive or cancel all or part of the interest or penalties when they result from circumstances that are beyond your control.
Problem Resolution Program
This program is in place to address cases that cannot be resolved through regular channels. 		CRA - Service Complaints Program
If you are not satistified with the service you have received after exhausting normal complaint channels at the CRA, you have the right to make a formal written complaint through CRA - Service Complaints Program.
Taxpayers' Ombudsman
The Taxpayers' Ombudsman is an independent and impartial officer who operates at arm's length from the CRA and reports to the Minister of National Revenue.
Date Modified: 2011-03-03

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