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  • T400A - Notice of Objection - Income Tax Act


General information

Before filing an objection

If you have new or additional documents to submit, you can request a change to your return by using:

If you disagree with your assessment or determination, we strongly recommend that you first contact the area responsible for the issuance of your assessment or determination to discuss the matter. Many disputes are resolved this way.

If you disagree with an assessment for a tax year for which you never filed a tax return, you can send your return directly to CRA by visiting canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/sending-a-tax-return.html

Filing deadlines – If you are an individual (other than a trust) or filing for a graduated rate estate for the year, the time limit for filing an objection is the latest of the following two dates:

  • one year after the date of the return's filing due date for the year; or

  • 90 days after the day we sent the notice of assessment or determination.

In any other case, you have to file an objection within 90 days of the day we sent the notice of assessment or determination.

Large corporations – Large corporations must also reasonably describe each issue to be decided, specify the amount of relief sought for each issue and provide the facts and reasons relied upon for each issue.

Collection action – We usually postpone collection action on amounts in dispute until 90 days after we sent the Minister's decision on your objection. In some situations we will not postpone collection action on disputed amounts, such as for taxes you had to withhold and remit. In all cases, interest will continue to accrue on any amount payable.

Where to send your objection?

Chief of Appeals
Appeals Intake Centre
1050 Notre Dame Avenue
Sudbury ON  P3A 5C1

Authorizing a representative

If you are authorizing a representative on this form, CRA will communicate with this representative only for the purpose of resolving this notice of objection. If you wish to authorize a representative for other income tax matters, please go to Authorizing a representative at canada.ca/en/revenue-agency/services/tax/individuals/topics/authorizing-a-representative-overview.html and fill out the appropriate form:

  • For individuals, trusts, non-residents and corporations: use AUT-01 Authorize a Representative for Offline Access

  • For Selected Listed Financial Institutions with Quebec sales tax account information: use Form RC7259, Business Consent for Certain Selected Listed Financial Institutions.

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.

Useful links

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