File a Non-Resident Part XIII Tax Objection
Should you file an objection or is there another way to resolve your dispute? Take a moment to go through all situations so we can help you find the option that is right for you. Before you start, have on hand any CRA correspondence related to your dispute so you can refer to it.
Response:
Sending new or additional information
You can still send us new or additional information even after receiving a notice. We may modify your (re)assessment.
You may send new information or make a request to modify your (re)assessment by mail to:
Non-Resident Withholding Section
Canada Revenue Agency
P.O. Box 20000, Station A
Sudbury ON P3A 5C1
You may also contact us at:
Phone: 1-855-284-5946 (Canada/US) or 613-940-8499 (outside Canada/US)
Response:
File an objection:
If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to your (re)assessment. Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is 90 days from the date on your notice of (re)assessment.
If you or your authorized representative want to file an objection, you can complete Form T400A, Objection – Income Tax Act, and mail or fax it to the Chief of Appeals at your Appeals Intake Centre. For more information and to get a Form T400A, go to Forms and Publications or call 1-800-959-8281.
You can also mail or fax a signed letter clearly outlining the facts and reasons for your objection.
In your notice of objection, explain why you disagree with your (re)assessment and include all relevant facts and supporting documents.
If you provide new or additional information that was previously requested by an auditor, we may send the information you provide to the Audit Division for further review.
Response:
Need assistance? We're here to help!
Filing an objection might not be the best way to resolve your situation, but you still have the right to do so for any issues related to your non-resident Part XIII tax notice of (re)assessment.
If you need help or have any questions, call the number on our notice to discuss your situation or go to Are you meeting your non-resident tax obligations? for more information.
If you disagree with your notice of (re)assessment you may file a notice of objection within 90 days from the date of the notice.
Response:
Submitting information after a (re)assessment
You have to file an objection for the CRA to review your claim.
For information on filing an objection, go to income tax objections
Response:
To request relief from penalties or interest that you owe, go to Cancel or waive penalties or interest.