In the last module, we discussed the process an individual follows to file a tax return. We also looked at how the CRA assesses tax returns and issues a Notice of Assessment 
. If an individual or the CRA makes a change to the taxpayer's original assessment, the CRA issues a Notice of Reassessment .
In most cases, a taxpayer will review the Notice of Assessment or Notice of Reassessment, and pay the amount owed or accept the attached refund cheque (if he or she overpaid during the year).
Taxpayers who do not agree with the CRA's assessment or reassessment should contact their tax services office or tax centre to discuss the matter. Most concerns result from misunderstandings about the information and explanations on the assessment or reassessment. Taxpayers are usually satisfied with the answers they receive and are able to resolve the matter quickly. For more information, see Disagree with us.
Taxpayers whose concerns are not resolved through discussion, or who feel the CRA has misunderstood the facts or applied the law incorrectly, have the right under the
Income Tax Act to object to the assessment or reassessment.
 The time limit for filing a formal objection is the later of the following two dates:
- one year after the date of the tax return's filing deadline; or
- 90 days after the day CRA mailed the Notice of Assessment or Notice of Reassessment (after 90 days, the taxpayer loses the right to make a formal appeal).
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To file a formal objection, the taxpayer must either:
- send a signed letter to the chief of appeals at the local tax services office or tax centre; or
- send a completed Form T400A, Objection - Income Tax Act, to the Chief of Appeals at the local tax services office or tax centre.
When the CRA receives a formal objection, it assigns it to an appeals officer to conduct a fair and neutral review of the case. The appeals officer discusses the case with the taxpayer and makes a determination.
Taxpayers who are not satisfied with the decision on their Notice of Objection can appeal to the Tax Court of Canada. This approach means the individual has to make some choices regarding legal matters and may need the advice of a lawyer.
Taxpayers can continue their appeal through the Federal Court of Appeal and the Supreme Court of Canada if they want to. Few appeals go this far, however. For more information, see resolving disputes.
