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Once the taxpayer has filed his or her return, the CRA processes it and makes a determination as to whether it should be accepted as filed. CRA will then assess the return based on the return filed and on information it has obtained from employers and financial institutions, correcting it for obvious errors. Other times, the CRA has questions regarding certain amounts and may ask the taxpayer for clarification. Within a few weeks of filing, the CRA typically has finished processing the return and has determined a taxpayer’s tax liability. At that time it issues a Notice of Assessment, which left unchallenged, dictates the amount of tax owed by a taxpayer.

A taxpayer who disagrees with CRA’s assessment of a particular return may appeal the assessment. The appeals process starts when a taxpayer formally objects to the Notice of Assessment with a Notice of Objection (see Sample 1), which must be filed within 90 days of the assessment, and must explain, in writing, the reasons for the appeal along with all the related facts. The objection is then reviewed by the appeals branch of the CRA, which over the last few years has been taking in excess of nine months in order to assign an Appeals Officer — creating a very lengthy process while interest will continue to accumulate on the taxes owed.