Notice of Objection (CRA) Help in Toronto

File a strong objection—on time, with clarity, and with an advocate who knows the process

|If you’ve opened a Notice of Assessment or Reassessment and you disagree with it, you’re on the clock. The CRA’s 90-day deadline is firm, and the process can feel opaque—what form, what evidence, what happens next? This page was written for individual taxpayers in Toronto & the GTA who want a clear plan and a steady advocate. We’ll walk through the essentials, show you exactly how our team manages CRA objections, and give you straightforward steps to start today.

Who we are

Misir & Company is a Toronto law firm that guides people through complex systems with calm, step-by-step leadership. Our Income Tax & HST/GST Appeals practice handles objections, negotiations with CRA Appeals, and next-step litigation when needed. We serve clients across Toronto and the GTA from our office at 880 St Clair Ave West, Toronto, ON (416-865-6274).

Quick answers to the four pain points most people have

1. “Will I miss the deadline?”The general window to file a Notice of Objection is 90 days from the date on the assessment/reassessment. If you’ve passed that mark, there is a limited extension route (up to one year after the 90-day period) with reasons required. We assess your timeline immediately and file to protect your rights.
   

2. “What do I actually include?”An objection must set out facts, reasons, and supporting documents tied to the items CRA changed. We translate your story into a well-structured submission, attach evidence, and cite the right provisions so an Appeals Officer can follow the logic.
   

3. “How long will this take?”CRA objections aren’t instant; timelines vary by complexity and inventory. We set expectations at the outset, keep you informed while we advocate for timely assignment, and update you when the file moves.
   

4. “What if CRA still disagrees?”If the Appeals decision is not favourable, we advise on appealing to the Tax Court of Canada and preserve limitation periods so you’re never scrambling.

What is a CRA Notice of Objection?

A Notice of Objection is how you formally tell the Canada Revenue Agency that you disagree with an assessment or reassessment and why. For most individuals, it’s filed online via My Account or by mail; the classic paper form name you’ll see is T400A (Notice of Objection – Income Tax Act). For GST/HST matters, there’s a different form, GST159.The key idea: the objection is your chance to put the facts and law on the record before the Appeals Division reviews the file.

When should you file an objection?

• When a deduction or credit you claimed was denied or adjusted.

• When CRA reassessed income (e.g., unreported income issues, benefit clawbacks, residency questions).

• When interest or penalties stem from a position you disagree with.

• When a GST/HST assessment doesn’t reflect your records.
  

If you’re uncertain whether an objection is the right tool, we run a quick triage to confirm whether the issue is best handled by objection, taxpayer relief, amendment, or a payment arrangement while we dispute.

The deadlines that matter (and how we protect them)

• Standard deadline: 90 days from the date CRA sent the assessment/reassessment.

• Late filing window: Possible application for extension up to one year after the 90-day period, with reasons (e.g., illness, miscommunication, mail issues).

• After the Appeals decision: If you disagree, there’s a 90-day appeal period to bring the matter to the Tax Court of Canada.
  

Our approach: at engagement, we confirm your mailing dates, CRA online timestamps, and limitation periods. If needed, we file a protective objection immediately to stop the clock, then supplement with a detailed brief once the evidence review is done.

What goes into a compelling objection file

A well-built objection answers an Appeals Officer’s two questions: What exactly is in dispute? Why is your position correct?

We organize your file into:

• Issues list: The specific line items or adjustments in dispute.

• Facts: Clear, date-stamped events supported by documents (returns, slips, receipts, invoices, bank records, contracts, benefit notices).

• Law & policy: Relevant provisions of the Income Tax Act, CRA policy manuals, and decided cases that fit your facts.

• Analysis: Why your facts meet the law (or why CRA’s assumptions are not supported).

• Remedy: What you want CRA to do (vary, vacate, adjust amounts, remove penalties/interest where appropriate).
  

Throughout, we weave in your story in plain language—because clarity helps decisions.

How we handle your CRA objection (start to finish)

1) Intake & timeline protection

• Review your assessment, due dates, and CRA notes.

• File a protective objection if necessary to secure your rights.

• Request your CRA file where helpful (auditor notes, working papers).
  

2) Evidence mapping

• Identify what evidence exists and what’s missing.

• Help you obtain supporting documents quickly (bank statements, receipts, employer letters, tenancy agreements, medical notes, residency proof, etc.).

• Build a document index so every exhibit is easy to find.
  

3) Position letter & brief

• Draft a concise position letter summarizing issues, facts, and relief sought.

• Prepare a legal brief connecting the facts to law/policy with citations.

• Quality-control review by counsel before filing.
  

4) CRA Appeals dialogue

• Manage communications with the Appeals Officer.

• Clarify facts or provide supplemental evidence when asked.

• Negotiate resolution where possible and confirm in writing.
  

5) Decision & next steps

• If CRA varies or vacates, confirm the corrected amounts.

• If CRA confirms the assessment and you wish to proceed, we advise on Tax Court options (Informal vs. General Procedure), budget, and timelines—so you can decide with confidence.

Timelines: what to expect

• Filing to assignment: can range from weeks to several months, depending on CRA inventory.

• Active review: once assigned, Appeals may resolve straightforward issues quickly or request more information; complex matters take longer.

• End result: confirm, vary, or vacate. If you disagree, we discuss court appeal within the 90-day window.
  

We don’t promise specific completion dates; instead, we commit to regular status updates and proactive follow-ups with Appeals.

Will collections continue during an objection?

For most individual income tax objections, CRA suspends collection on the amount in dispute while the objection is active (interest may continue accruing). For GST/HST, rules differ and collections may continue even during an objection. We clarify the status at intake and discuss strategies for payment arrangements if needed.

Taxpayer relief: when it fits the picture

If your case involves extraordinary circumstances (serious illness, disaster, financial hardship) or CRA delay, a separate taxpayer relief request may seek cancellation of penalties and interest. Relief does not change the underlying tax result—that’s the job of the objection—but it can ease the overall impact. We evaluate both tracks at the same time so you’re not missing an option.

Common Toronto/GTA scenarios we handle

• Benefit & credit reassessments (e.g., CCB, GST credit) tied to residency or marital status proof.

• Employment expense denials for lack of T2200 or incomplete logs.

• Moving, tuition, or medical expense adjustments where receipts or eligibility rules were misunderstood.

• Rental income records vs. bank deposits mismatches.

• Freelance/side-gig income estimates where business expenses weren’t fully recognized.

• International student/worker residency questions impacting deductions and credits.
  

Each scenario hinges on evidence and clear reasoning. We help you present both.

Your action plan (Toronto & GTA)

If you are within 90 days

1. Collect the assessment letter (and any auditor correspondence).

2. Gather supporting documents for each disputed item.

3. Book a call (details below). We’ll confirm deadlines and file your objection with a position letter.
   

If you are past 90 days

1. Don’t wait. We’ll evaluate grounds for an extension application (up to one year after the 90-day period).

2. Prepare a short timeline of events (when you received the letter, any illness/travel/communication issues).

3. We’ll file both the objection and the extension request, then proceed with the merits.

Why partner with Misir & Company on your CRA objection

• Focused tax disputes practice. Objections, Appeals dialogue, and next-step litigation live in our daily workflow.

• Process that reduces uncertainty. Protective filing when needed, evidence mapping, and plain-language briefs keep momentum.

• Calm advocacy. You’ll always know where your file stands and what options are next.

• Local to you. We serve clients across Toronto and the GTA—in person or virtually—so you can get help quickly.

FAQs

Do I need to pay while my objection is open?

For most individual income tax objections, CRA doesn’t collect the disputed portion while the objection is under review, though interest may continue to accrue. Different rules apply to GST/HST; we’ll clarify your situation at intake.

Can you file my notice of objection cra online for me?

Yes. We can file through CRA online services on your behalf (with authorization) or prepare a complete package for mail filing. We also monitor for CRA acknowledgement and assignment.

I’m an international student/newcomer—does an objection make sense?

Often yes, especially where residency, tuition, or benefit decisions rest on documents CRA hasn’t seen or misunderstood. We’ll review eligibility rules and help present the right evidence.

What if my accountant is already helping me?

Great. We regularly work with accountants/bookkeepers—you keep your tax preparer relationship, and we lead the legal submissions and Appeals discussion.

What you’ll leave with after hiring us

• A filed and confirmed objection that protects your rights and deadlines.

• A clear narrative of the facts and law supporting your position.

• Regular updates on progress with CRA Appeals.

• A decision plan for next steps—whether that’s a favourable resolution or a timely appeal.

Start your objection now (Toronto & GTA)

Misir & Company Address: 880 St Clair Ave West, Toronto, ON, Canada Phone: 416-865-6274 Website: misirandcompany.ca

Book a no-pressure call: Tell us what changed on your assessment and when you received it. We’ll confirm your 90-day timeline, advise on extension options if needed, and start building a strong objection. Preferred next step: Send your assessment letter and any CRA correspondence; we’ll take it from there.

Take the first step today

Call 416-865-6274 or visit misirandcompany.ca contact to start your CRA objection with a clear plan and experienced guidance.