90-day timeframe for filing a notice of objection
What steps to take when a tax client disputes with the Canada Revenue Agency (CRA)
In the event of disagreement with an income tax assessment, a taxpayer have 90 days to file a Notice of Objection. If this deadline is not met, the taxpayer lose the right to appeal without obtaining approval from the Canada Revenue Agency.
Filing a formal objection is appropriate when you dispute the tax amount, interest, or penalties assessed or reassessed by CRA.