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GST/HST Notice of Objection
On conclusion of an audit a registrant receives notice of assessment. If there are adjustments to the return filed, following could be the options available to a registrant. The adjustments made to the notice of assessments could be either due to question of facts or questions of law. Based on our experience, maximum facts related questions gets resolved with the appeals division not needing to filing an appeal in the tax court of Canada. Also, tax positions which are supported by case law, CRA guidance, rulings, etc. are accepted by the appeals division.
Time limits
Notice of Objection: Must be filed within 90 days of the notice of assessment or reassessment.
Extension Application: If the 90-day period has lapsed, you can request an extension within one year, provided a reasonable justification is provided. The CRA is generally flexible in granting extensions.
Submission Requirements
A notice of objection should include:
• A cover letter detailing the disputed amounts.
• Supporting facts and documentary evidence.
• Analysis of relevant legal provisions.
CRA’s approach
The CRA’s appeals division takes a pragmatic approach, often granting relief for positions supported by CRA guidance, memoranda, or case law.
No, a tax lawyer is not required for filing a notice of objection or dealing with the CRA’s appeals division. We are not tax lawyers but have extensive experience in these matters. If the case proceeds to the Tax Court of Canada, we can refer you to trusted tax lawyers for a seamless transition.
Fees depend on the complexity of the issue. If the matter involves minimal fact-finding and documents are provided promptly, we can offer an upfront fee range. We strive to ensure our fees align with the value we provide and will advise against pursuing objections that may not be cost-effective.
Pay any demanded amount, consider a CRA payment plan if needed, and explore issuing tax-only invoices for uncharged GST/HST. Take corrective steps to avoid future errors.