• GST159 - NOTICE OF OBJECTION (GST/HST)

Instructions

Complete this form if you want to object under Part IX of the Excise Tax Act (GST/HST), to your notice of assessment or notice of reassessment.

Do not use this form to object to any Excise Tax Act assessment other than GST/HST. Instead, use form E413 Notice of Objection (Excise Tax Act), or E414 Notice of Objection (Purchaser), as applicable.

Your notice of objection must be mailed or delivered within 90 days of the date shown on the notice of assessment you are disputing.

Where to send your objection

File a separate form for each notice in dispute.

Specified person * – In addition to giving facts and reasons for objecting, a specified person has to describe each issue and specify the relief the person wants for each one.

For more information, you can contact the Appeals Division at your tax services office.

* Generally a specified person is a listed financial institution or a person whose annual taxable supplies in each of the two preceding fiscal years were more than $6 million. For more information see subsection 301(1) of the Excise Tax Act.

Taxpayer Bill of Rights

You are entitled to fair treatment in all your dealings with the Canada Revenue Agency (CRA). For further information, visit canada.ca/taxpayer-rights.