Objection - Income tax Act

Income tax

If you think the CRA has misinterpreted the facts or applied the law incorrectly, you have the right to object to most:

• income tax assessments and reassessments; and
• determinations and re-determinations of the goods and services tax/harmonized sales tax (GST/HST) credit and the Canada Child Tax Benefit (CCTB).

Filing an objection is the first step in the formal process of resolving a dispute. Use form T400A and provide the reasons for the formal dispute as well as all the relevant facts and documentation.

Useful links

P148 - Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act