Notice of assessment and your return

Shortly after you file your 2015 return, you should receive a Notice of Assessment from the CRA. When you receive it, compare it to the taxes payable as reported on your return. If there’s any discrepancy, try to determine the reason.

If you don’t understand why the amounts are different or you disagree with the assessment, consult your tax adviser or ask the CRA to provide further details. Do not automatically assume you made the error. The assessment may be based on a misunderstanding of the facts, or it may be due to a processing error.

The CRA will generally reassess returns if the adjustment relates to a calculation error or a misunderstanding of the facts. If your dispute is based on a different interpretation of the law, you may have to file a Notice of Objection.

Individual taxpayers can initiate the appeal process by outlining the objection on Form T400A or by setting out the facts and reasons for their objection in a letter to the chief of appeals at their local district taxation office.

Generally, a Notice of Objection must be filed within 90 days of the mailing date of the Notice of Assessment. However, individuals and testamentary trusts have until one year from either the filing due date of the return or 90 days after the day of mailing the Notice of Assessment, whichever is later. Consult your tax adviser if you believe a reassessment or an objection is warranted.