If you disagree with a decision made by the Canada Revenue Agency (CRA) or by the Ontario Ministry of Finance, you have the right to appeal that decision.

If you have received a Notice of Assessment, a Notice of Reassessment, a Notice of Determination, or a CPP/EI ruling, you can file a Notice of Objection. The Notice of Objection brings your issue before the Appeals Division of CRA, which will take a second look at it. The Notice of Objection must be filed within 90 days of the date of the Assessment (or Reassessment). A Notice of Objection may be filed within one year after the 90 days has expired, if an application for an extension of time is accepted. It should be noted that no application for an extension of time to file a notice of objection to a CPP/EI ruling is available. You can find more information on filing a Notice of Objection from the CRA.

Notices of Objection can also be filed for (re)assessments issued by the Ministry of Revenue for Retail Sales Tax. A notice of objection under the Retail Sales Tax Act must be filed within six months of the date of mailing.