Appeal or Objection to notice of Assessment

Appeal or Objection to notice of Assessment

To Appeal or Objection to notice of Assessment, you or your Authorized Representative must file a notice of objection.  Typically, the bases for appeal are a disagreement with the assessment  or a dispute over how the CRA has interpreted the income tax law.

You must file your notice of objection within one year from the filing deadline of the tax return in question, or 90 days of the CRA mailing your Notice of Assessment, whichever is later.  You’ll need to explain why you disagree and include all relevant facts and documents.

If CRA agrees with you, either completely or partially, it will adjust your tax return and send you a revised Notice of Assessment.  Otherwise, you’ll get written notice confirming the original tax assessment.

Professional Fees

Deduction for the fees you incurred for external professional advice or services, including consulting fees.

TaxPayers can deduct accounting and legal fees you incur to get advice and help with keeping your records.  You can also deduct fees you incur for preparing and filing your income tax and GST/HST returns.

You can deduct accounting or legal fees you paid to have an objection or appeal prepared against an assessments.  However, the full amount of these deductible fees must first be reduced by any reimbursement.  If you received a reimbursement in the subsequent tax year add them in that year as other income.

You cannot deduct legal and other fees you incur to buy a capital property. Instead, add these fees to the cost of the property.

Fore more information on Assessments, or Authorized Representatives or if you would like to contact us with us a recently received notice of assessment