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Does an extension of the deadline for filing your tax return impact the time for filing a notice of objection?

Recently, Canada Revenue Agency (CRA) answered the following question:

  • If a taxpayer is granted an extension to file their tax return what effect does that have on the timeframe for filing a Notice of Objection?

The general timeline for filing a Notice of Objection is restricted to either: (1) the day that is one year after the taxpayer’s filing-due date for the year, pursuant to paragraph 165(1)(a) of the ITA, or (2) the day that is 90 days after the day of sending of the notice of assessment, pursuant to paragraph 165(1)(b) of the ITA.

CRA’s formal position is that the “filing-due date” is the date the taxpayer is required to file their return. CRA has taken the position that when the Minister exercises his discretion to extend the deadline for filing a tax return, the required deadline is amended accordingly to reflect the extension. Therefore, for a taxpayer who has been granted an extension to file, the deadline referred to in subparagraph 165(1)(a) for filing a Notice of Objection, is one year after the extended deadline to file. 

If you have any questions about this or any other tax matters please contact Keith Trussler, Linda Smits or Ainsley Furlonger.