File an objection
The Canada Revenue Agency (CRA) is currently receiving a higher-than-normal number of objections. Some objections, including those related to the 2020 Phoenix pay system damages agreement with the Public Service Alliance of Canada (PSAC), are taking longer to process. This will cause a delay in response time. We appreciate your patience and understanding.
Objections (also appeals specifically for Canada Pension Plan (CPP) or Employment Insurance (EI)) lead to a formal and impartial review of an assessment, determination, or decision. When any type of objection is filed, the Canada Revenue Agency (CRA) reviews all the information before making its decision.
Types of objections
Income tax
File an income tax objection if you want to dispute your notice of assessment or notice of determination.
If you have already filed one, you can check for processing times, complexity levels, and other information.
Goods and services tax/harmonized sales tax (GST/HST)
File a GST/HST objection if you want to dispute your GST/HST assessment.
If you have already filed one, you can check for processing times, complexity levels and other information.
Canada Pension Plan (CPP) or Employment Insurance (EI)
File an appeal to the Minister if you disagree with a decision letter from the CPP/EI Rulings Division or a notice of assessment for payroll source deductions.
Non-Resident Part XIII Tax
File a Non-Resident Part XIII Tax objection if you want to dispute your notice of (re)assessment related to Part XIII tax on amounts paid or credited to non-residents of Canada.
Ontario Corporations Tax
File an Ontario Corporations Tax objection if you want to dispute an assessment or determination.
Scientific Research and Experimental Development (SR&ED)
File an SR&ED objection if you want to dispute a decision based on the findings of a review of your SR&ED claim.
Clean Economy Investment Tax Credits
(Carbon Capture, Utilization, and Storage (CCUS), Clean Technology (CT), Clean Technology Manufacturing (CTM), Clean Hydrogen (CH))
File a Clean Economy objection if you want to dispute a decision made following the assessment of your refundable Clean Economy Investment Tax Credit(s) claim.
Excise taxes and special levies
File an excise taxes and special levies objection if you want to dispute an assessment or determination of excise taxes or special levies.
Selected Listed Financial Institutions (SLFI)
File a SLFI objection if you want to dispute an assessment of GST/HST or Quebec Sales Tax (QST).
Registered charities, and other qualified donees
File a registered charities, and other qualified donees objection if you want to dispute a notice or an assessment.
Registered savings plans
Dispute a CRA decision to refuse or revoke the registration of a registered savings plan.
Underused Housing Tax (UHT)
File an UHT objection if you want to dispute an assessment of Underused Housing Tax (UHT).
Select Luxury Items
File a Select Luxury Items objection if you want to dispute an assessment of a Luxury Tax item.
Greenhouse Gas Pollution Pricing Act
File a Greenhouse Gas Pricing objection if you want to dispute an assessment of a Greenhouse Gas Pricing.
Phoenix pay system damages agreement
2020 Phoenix pay system damages agreement with the Public Service Alliance of Canada (PSAC)