4. File your objection on time or get an extension
Question & Answer
Can I appeal a decision about child tax benefits?The deadline for filing your objection is one of the following, whichever comes later:
- within one year of the deadline for filing last year’s income tax return
- 90 days after the day that the (CRA) sent you a notice of assessment
Asking for more time
The CRA says that if you can’t file your objection on time because of “things that are beyond your control”, you can apply for an extension by:
- using the My Account service on the CRA’s website
- writing to the CRA’s Chief of Appeals at the Eastern Intake Centre
When to ask
You must ask for an extension within one year of when you were supposed to file your objection. And the sooner you ask for an extension, the better.
What information you have to give
You must explain why you didn’t file your objection on time. And you should also include your objection application and any documents that support your objection.
You must prove that:
- something you could not control stopped you from filing your objection, and
- you could not get someone to file it for you.
And you must also show that:
- it would be fair to give you more time, and
- you applied for the extension as soon as you could.
Getting a decision about having more time
The CRA’s Chief of Appeals sends you a letter telling you what the decision is.
If the CRA gives you an extension, they say that you filed your objection on the day they you sent the notice about your extension.
If the CRA won’t give you an extension
If this happens, you can appeal to the Tax Court of Canada and ask for an extension.
You have to do this within 90 days of getting the notice from the Chief of Appeals that said the CRA would not give you an extension.
You can also appeal to the Tax Court if the CRA does not give you a decision within 90 days of the date that you asked for one.
If you think you want to appeal to the Tax Court, you will need to get legal help.
