Notice of objection (Canada) — can I handle this myself?
Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: the objection states the facts, the issues and the relief sought, and it changes collection treatment on large-corporation and ordinary files differently.
What if I have already filed and got it wrong?
That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.
How long will it take?
It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.
How long do I have to object to a CRA assessment?
The deadline runs from the date on the notice of assessment or reassessment, not from the day you opened the envelope or the day your accountant mentioned it. Inside that window the assessment is disputed as of right. Outside it, the assessment stands unless an extension is granted or discretionary relief is given, and both of those are applications you have to win before anyone looks at the merits of your complaint. So the first thing to establish is which notice started the clock and what date it carries. Send us the notice itself rather than a summary of it.
Does filing an objection stop the CRA from collecting?
Not in the same way for everyone. Collection treatment on an objection differs between ordinary files and large-corporation files, and the difference is a matter of what the legislation permits rather than of how forcefully the objection is written. A corporate client who assumes the ordinary treatment applies to them can find the assumption expensive, because cash planning was done on the wrong basis. Before anything is filed we confirm which regime your file sits in and tell you in writing what to expect on collection while the objection is outstanding.
What should actually go into a notice of objection?
Three things: the facts, the issues, and the relief sought. The facts are the ones you can evidence, set out in the order they happened. The issues are the specific points on which you say the assessment is wrong, stated separately rather than blurred into a general complaint. The relief sought is what you say the assessment should be changed to. A letter saying the assessment is unfair and asking someone to look again satisfies none of the three, and it leaves nothing to build on later, because the objection is the record from which any appeal is framed.
Can I still object if the deadline has already passed?
Sometimes, but not as of right. Once the window has closed the routes are an application to extend the time to object, or an application for discretionary relief, and they are different remedies with different tests and different outcomes. An extension, if granted, puts you back into the dispute. Relief does not dispute the assessment at all; it addresses penalties and interest. Deciding which to pursue depends on what you are actually complaining about, because if the tax itself is wrong, relief is the wrong door. Tell us the date on the notice first.
Is it worth objecting or should I just pay it?
That depends on whether the assessment is wrong and whether you can show it. Paying an assessment you believe is correct is the sensible end of a good many files, and we will say so where that is the answer. But if the assessment turned on a conclusion about your residence, the characterisation of a payment, or a treaty position, and the evidence supports a different conclusion, the objection is the only route that disputes it. The decision is worth taking deliberately and quickly, because the deadline does not wait for you to gather advice.
Does my objection matter if I end up in court?
Very much. The appeal is framed from the objection record, so the facts you set out, the issues you named and the documents you attached are the material anyone works from later. An objection written thinly is not a neutral starting point for an appeal; it is a record that omits things, and the omissions then have to be explained by you rather than by the other side. That is why we draft an objection as the first chapter of a possible appeal, even on files that will probably resolve at the objection stage.
What is the penalty for a late T1135 or a missed FBAR?
Both are penalty regimes attached to the form rather than to any tax, which is why people who owed nothing still face them. The Canadian foreign property statement carries a per-month penalty with much larger amounts for a failure that continues or is made knowingly; the US account report is separate again and pivots on whether the failure was wilful. Relief exists — voluntary disclosure, reasonable cause, taxpayer relief — and it narrows once the authority makes contact. The reporting trigger on the US side is an aggregate balance over $10,000 at any point in the year. See late T1135 penalty relief.
Do I need to report a foreign business I own?
Almost certainly, and on more than one form. Canada requires reporting of foreign affiliates on the T1134; the United States has a family of returns keyed to the entity type and your level of control, and several carry penalties that apply whether or not any tax is owed. These are information returns, so the obligation follows the ownership rather than the profit. See T1134.
