Canadian taxpayers can be excused for thinking that when the
government proclaims a bill of rights that they actually have
rights under it. In fact, as many taxpayers discover, they must
learn to wait, and then, wait some more.
There are three principal steps for resolving income tax
disputes with the Canada Revenue Agency (CRA). The first is to file
a proper and coherent notice of objection. Although the mechanics
of this step are fairly simple (identify the taxpayer, the
assessment objected to, the years involved, and the reasons for the
objection), it is important to set out the relevant provisions and
a brief statement of the reasons for the department to review.
The deadline is tight: the taxpayer must generally file the
objection within 90 days of the date that it is mailed, or within
one year of the due filing date. The deadline is strictly enforced
even if Canada Post fails to deliver the notice to the taxpayer.
There is no requirement for the CRA to send
