Toronto Tax Lawyer - Notice of Objection

Find A Toronto Tax Lawyer For A Notice of Objection

Toronto Tax Lawyer - Notice of Objection

What Is A Notice Of Objection?

If the Canada Revenue Agency (CRA) makes a determination in your tax matter that you disagree with, you have the right to file a notice of objection, which is essentially an appeal of that decision. Typically, a notice of objection is filed in response to a notice of assessment, a notice of reassessment, a notice of determination, or CPP/EI ruling. When a notice of objection is filed, it has the effect of bringing your matter before the Appeals Division of the CRA, which then reviews the decision anew.


At LawyerSelect.ca, we work with some of the premier Toronto Tax Lawyers who can assist you in filing a notice of objection. Whatever your particular needs and means, we have a Toronto Tax Lawyer that will fit your criterion and work well with you throughout the appeal process.

What Situation May Require The Filing Of A Notice Of Objection?

Under Canadian tax law, the CRA has broad tax collection powers at its disposal. These powers not only include the ability to collect taxes, but also to scrutinize the tax returns of individuals that it suspects are not paying their fair share. As such, if a taxpayer files a tax return that contains incorrect or misleading information, or it’s filed incorrectly, then there’s a very good chance that the CRA will order a reassessment of that taxpayer’s tax return. However, in order for the CRA to collect tax, or establish the tax liability of a taxpayer, their first step will be to issue a tax assessment. When a tax assessment is issued by the CRA, the first thing a taxpayer should do is request an internal review from the CRA conducted by an Appeals Office. The job of the Appeals Officer is to take a fresh look at the taxpayer’s tax return, and assess whether the assessment was justified. This is achieved by filing a Notice of Objection, and serving it upon the appropriate authorities at the CRA.  After filing the notice of objection, the CRA Appeals Officer will make contact with the taxpayer, or legal representative, to let them know that they have carriage of the file, as well as listen to any concerns they may have that weren’t addressed in the notice of objection. The Appeals Officer will then conduct an independent review of the assessment, and the amounts that are in dispute.


At LawyerSelect.ca, we work with many Toronto Tax Lawyers who are experts at navigating the Canadian taxation system, and have extensive experience dealing with the CRA’s appeals process. Contact a client specialist at LawyerSelect.ca today to be connected with a handpicked Toronto Tax Lawyer who meets all your needs.

When Does The Notice Of Objection Have To Be Filed?

There are several filing deadlines in the tax appeals process. With respect to a notice of objection, it must be filed within 90 days of the date that the assessment, or reassessment, was made by the CRA. However, a notice of objection may still be filed within one year after the expiration of the 90 day deadline, if the taxpayer has filed an application for a time extension, and such application was approved by the appropriate authorities at the CRA.


For a notice of objection that was filed in response to an assessment (or reassessment) dealing with a CPP/EI ruling, there is no option to file an application for extension once the 90 day period has elapsed.


As you can see, the time deadlines and the procedure involved in filing a notice of objection is highly technical and riddled with exceptions. You should not attempt to navigate this process alone. Contact a client specialist at LawyerSelect.ca, and they’ll put you in touch with a skilled Toronto Tax Lawyer who can assist you in filing a notice of objection.  

What Are The Possible Outcomes After Filing The Notice Of Objection?

The objections to the CRA assessment (or reassessment) that are enumerated in the notice of objection are dealt with by the CRA Appeals Officer in one of three possible ways. Firstly, the assessment (or reassessment) may be vacated, varied or confirmed by the Appeals Officer. If the assessment (or reassessment) is vacated, that means that the Appeals Officer agrees with the position of the taxpayer; if the assessment (or reassessment) is varied, that means that the Appeals Officer has accepted some (but not all) of the taxpayer’s arguments, and in turn, they will order a new assessment (or reassessment); if the assessment (or reassessment) is confirmed by the Appeals Officer, that means that they have rejected the taxpayer’s argument, and ordered that the matter proceed as is.


In response to the findings of the Appeals Officer, the taxpayer has the right to appeal their decision to the Tax Court of Canada. The appeal must be filed within 90 days from the date of the reassessment.


At LawyerSelect.ca, we can connect you with a Toronto Tax Lawyer to guide you through both the internal appeals process, as well as an appeal to the Tax Court of Canada. Contact a client specialist today to be connected with a handpicked Toronto Tax Lawyer who meets all your needs.

How Will A Toronto Tax Lawyer Help Me Through The Objection Process?

The Canadian taxation system is highly complicated and difficult to understand. You need the assistance of a trained Toronto Tax Lawyer to successfully navigate the objection/appellate process; otherwise you risk making mistakes and prejudicing yourself and your appeal. A Toronto Tax Lawyer will be able to fully discuss the details of your case, giving you a frank and honest opinion on its strengths and weaknesses. Typically, the service of a Toronto Tax Lawyer will include:

  • Reviewing all the pertinent tax documentation that you provide them with. Usually this is the documentation that you’ve based your tax return on, and provided to the CRA.
  • Requesting all pertinent tax documentation from the CRA, which may include documents like internal CRA memos, internal CRA correspondence, and internal practice guides used by CRA auditors.
  • Advising you on the current state of Canadian tax law, and how that applies to your tax appeal.
  • Conducting a cost-benefit analysis of filing a notice of objection, versus paying the amount demanded by the CRA in the assessment.
  • Drafting a comprehensive notice of objection.
  • Acting as your legal representative in negotiations with the CRA appeals officer that is assigned to your case.
  • Providing you with sound legal advice to assist you in deciding whether or not to accept any offers of settlement made by the CRA in your matter.
  • Engaging in a litigation assessment by providing you with advice on whether your case is one which should be pursued in the Tax Court of Canada.

Why Do I Need A Toronto Tax Lawyer To Draft A Notice Of Objection?

Let’s not kid ourselves. The Canadian tax system is insanely complicated, and requires a competent Toronto Tax Lawyer to navigate successfully. It is important to note that every Canadian taxpayer has the legal right to be represented by a Toronto Tax Lawyer at all stages of the appeals process. That can include tax lawyers, accountants, forensic auditors, and other tax professionals. The reason such a right is guaranteed to every taxpayer under the law, is because the law recognizes that there’s an imbalance of power between a layman taxpayer and a CRA auditor, who is well-versed on the Canadian tax system. As such, in order to level the playing field, the law mandates that each taxpayer be guaranteed a right to professional representation at all stages in the tax audit process. Therefore, you should never meet with a CRA investigator or Appeals Officer while unrepresented, as there will be a distinct imbalance in both knowledge and power that can have serious long term consequences to the taxpayer.


At LawyerSelect.ca, we fully recognize the importance of the appeals process, and we know exactly what is at stake for you. That’s why we’ll work hard to connect you with a Toronto Tax Lawyer who specializes in filing and drafting notices of objection, and who can competently represent you during the tax appeals process. 

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