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T400A (99) 
 
Canada Customs and Revenue Agency 
 
OBJECTION - INCOME TAX ACT 
 
- You can use this form to file an objection to a Notice of Assessment or a 
Notice of Determination issued under the Income Tax Act. 
 
- Deliver or mail your completed form to the Chief of Appeals at your tax 
services office or tax centre. 
 
- Filing deadlines - If you are an individual (other than a trust) or filing 
for a testamentary trust, the time limit for filing an objection is whichever 
of the following two dates is later: one year after the date of the return's 
filing deadline; or 90 days after the day we mailed the Notice of Assessment 
or Notice of Determination. In every other case, you have to file an 
objection within 90 days of the day we mailed the Notice of Assessment or 
Notice of Determination. 
 
- Large corporations - In addition to providing facts and reasons for 
objecting, large corporations have to describe each issue and specify the 
relief you want for each one. 
 
- Collection action - We usually postpone collection action on amounts in 
dispute until 90 days after we mail the Minister's decision. In some 
situations we will not postpone collection action on disputed amounts, such 
as taxes you had to withhold and remit. In all cases, interest will continue 
to accrue on any amount payable. 
 
- For more information, contact the Appeals Division at your tax services 
office or tax centre. 
 
To: Chief of Appeals 
Address (as shown on your notice): ^
 
From: Name ^
Address: ^
 
Telephone (including area code):
Home: ^
Business: ^
 
Name and address of any authorized representative (if applicable) ^
Telephone (including area code): ^
 
Please provide the following information or enclose a copy of your Notice of 
Assessment or Notice of Determination. 
 
Date of notice: (enter Year/Month/Day) ^
Number of notice (if printed on notice) ^
 
Taxation year (for T2's show fiscal period end) ^
Social insurance number or Business number ^
 
Please state the facts and reasons for your objection (if you need more room, 
attach a separate sheet). ^ 
 
Your signature (or of an authorized person, if a corporation or trust is 
filing the objection) ^
Date: (enter Year/Month/Day) ^
 
Privacy Act - Personal Information Bank Number RCT/P-PU-005