Missed the 90-Day Objection Deadline? Options if You’re Late to Dispute a CRA Assessment – A Complete Guide by a Montreal CPA Firm Near You

Introduction

Missing the 90-day deadline to file a Notice of Objection is one of the most stressful mistakes a taxpayer can make. Many Canadians believe that once the deadline has passed, they lose all rights to dispute a CRA reassessment. Fortunately, this is not true. The Income Tax Act allows late objections through a special legal process—but only if strict conditions are met. Whether your delay was caused by illness, misunderstanding CRA letters, postal issues, or simple oversight, you still have options to dispute an incorrect assessment. This guide explains exactly what to do when you miss the deadline and how to restore your appeal rights.

Legal and Regulatory Framework

CRA objections are governed by section 165 of the Income Tax Act, section 301 of the Excise Tax Act (GST/HST), and the Tax Administration Act (Quebec). The taxpayer must:

• File a Notice of Objection within 90 days of the Notice of Reassessment

• If late, file an Application for Extension of Time to Object within one year + 90 days of the reassessment
  If the taxpayer misses both deadlines, the right to dispute the assessment is usually lost forever—unless a Tax Court appeal is filed under separate extension provisions. CRA will grant a late objection only when clear, reasonable justification exists.

Key Court Decisions

In Bozzer v. Canada, courts emphasized legislative time limits—missing them can eliminate rights permanently. In LeBlanc v. Canada, strong evidence and reasonable explanations led to successful reinstatement of objection rights. In Tomlinson v. Canada, the court denied an extension because the taxpayer lacked valid reasons for delay. These cases demonstrate that evidence, credibility, and timing determine whether CRA grants late objections.

Your Options If You Miss the 90-Day Deadline

Option 1: Apply for an Extension of Time to Object

You must prove all the following:

1. You intended to object before the deadline

2. You could not object because of circumstances beyond your control

3. You applied for an extension as soon as circumstances allowed

4. Your case has merit (i.e., the reassessment is reasonably disputable)
   Examples of valid reasons: medical crises, hospitalization, bereavement, postal delivery issues, CRA misinformation, severe mental health issues, or natural disasters.

Option 2: Request CRA to Reconsider the Assessment (Administrative Review)

CRA may—occasionally—reconsider if:

• The delay is minor

• The reassessment is clearly incorrect

• All evidence is complete
  This is unofficial and discretionary. It does not replace a legal objection.

Option 3: File a Notice of Appeal With the Tax Court (If CRA Denies Your Extension)

If CRA rejects your extension request, you may appeal to the Tax Court of Canada for a judicial extension. The judge can override CRA and restore your objection rights if your explanation is credible.

Option 4: Apply for Taxpayer Relief (for Penalties/Interest Only)

If the tax amount itself cannot be disputed, you may request relief for penalties and interest—particularly when delay was caused by illness or hardship.

Option 5: Correct Returns Through Adjustments (If Applicable)

If the reassessment was triggered by a taxpayer error, you may correct previous filings using:

• T1 Adjustment

• GST/HST amended returns
  This does not work for all cases, particularly where CRA disputes income or denies expenses.

When You CANNOT Restore an Objection

You lose the right permanently if:

• More than one year + 90 days has passed

• You cannot provide evidence of circumstances beyond your control

• You ignored CRA letters intentionally

• The reassessment was clearly correct
  In these cases, Taxpayer Relief may be your only remaining option for penalties/interest.

How to Build a Strong Late Objection Application

1. Provide Detailed Explanation

Explain exactly why you missed the deadline. Avoid emotional or vague statements.

2. Provide Documentation

Hospital records, medical certificates, postal tracking issues, job termination letters, CRA phone logs, or digital timestamps proving attempted contact.

3. Prove Merit of Your Case

Show that CRA’s reassessment was incorrect or disputable, supported by:

• Receipts

• Bank statements

• Contracts

• Accounting records

• Legal arguments

4. Show You Acted Quickly Once Aware

Delays after discovering the missed deadline weaken your application.

5. Use Professional Representation

CRA takes structured, CPA-prepared applications more seriously.

Common Mistakes Taxpayers Make

Ignoring deadlines hoping CRA forgets, filing a new return instead of an objection, relying on verbal CRA advice, submitting incomplete explanations, assuming CRA approves sympathy cases automatically, or failing to provide evidence.

Consequences of Doing Nothing

CRA will treat the reassessment as final. You may face:

• Large tax balances

• Daily compounded interest

• Wage garnishment

• Frozen bank accounts

• Property liens

• Director’s liability (if applicable)
  You also remain barred from Tax Court because the objection window expired.

Mackisen Strategy

At Mackisen CPA Montreal, we evaluate your case, prepare strong extension applications, draft legal arguments, gather supporting documentation, and file immediate objections to preserve your rights. When CRA denies an extension, we escalate to the Tax Court for judicial approval. Our structured approach significantly increases the likelihood of reversing missed deadlines.

Real Client Experience

A Montreal taxpayer had objection rights restored after medical records proved legitimate delay. A business owner overturned a GST assessment despite filing 6 months late. A landlord regained appeal rights after CRA’s Notice of Reassessment was never received. A consultant succeeded in Tax Court after CRA denied an extension without justification.

Common Questions

Can CRA deny my late objection? Yes—documentation is crucial. What if I’m 1 year and 100 days late? Your appeal rights are likely lost. Does Tax Court always approve extensions? No—only when evidence is strong. Should I contact CRA myself? Better to use a CPA to avoid harmful statements.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps taxpayers restore appeal rights, dispute reassessments, and defend against unfair CRA decisions—even when deadlines have been missed. We protect your rights, your finances, and your future.