Speak to us if you disagree with one of our decisions

Disagreements can be caused by a lack of information or by simple miscommunication. Before you send an objection or appeal a CRA decision, contact us to obtain an explanation of your notice. Also, if you have a new or additional information, you can request an adjustment. However, talking to us will not delay the deadline for sending an objection or an appeal.

Interest charges will continue to accumulate during this period. In circumstances that are specified in legislation, such as when an amount is in jeopardy, the CRA can take collection action even though an objection or an appeal has been sent.

After talking to us, you may not be satisfied with our explanation, or you may think we have misinterpreted the facts or we have not applied the law correctly. If you find yourself in one of these situations, you have a legislated right to object, appeal, or request a second–level review of your concern. Objections, appeals, and reviews may deal with such things as:

• income tax assessments and reassessments
• Canada Pension Plan and Employment Insurance assessments and rulings
• goods and services tax/harmonized sales tax (GST/HST) assessments and reassessments
• determinations and re-determinations of the GST/HST credit, the Canada Child Benefit and the Universal Child Care Benefit
  
• taxpayer relief requests and voluntary disclosures.

For more information about what to do in specific situations and to find out how to send an objection or an appeal, or to ask for a second–level review, go to Complaints and disputes or contact us.

To make sure our review processes are impartial

Officers at the CRA are responsible for carrying out complete, professional, and impartial reviews of disputes. Such disputes can arise as a result of administrative decisions, assessments of income tax, excise tax, GST/HST, Canada Pension Plan and Employment Insurance rulings and assessments, and assessments under the Air Travellers Security Charge Act and the Softwood Lumber Products Export Charge Act, 2006.

The officer responsible for handling your file will not have been involved with the original decision under dispute. This independent review will involve the following:

• applying acts administered by the CRA and reviewing CRA policies
• considering your point of view
• when necessary, asking for a technical opinion from CRA experts or from the Department of Justice Canada

The officer assigned to your file will conduct a preliminary review of the facts and issues relevant to your situation. As part of this review, you or your authorized representative may be contacted to discuss the issues in dispute and to get more documents and details. You will also be offered copies of material the CRA is relying on to support its position. The officer will then consider the information and make a decision.

If you are not satisfied with the decision reached by the officer, you can appeal or seek a judicial review of that decision from the appropriate court or, for certain matters, to the Canadian International Trade Tribunal.