When taxpayers in Canada disagree with a notice of assessment or a notice of determination issued under the Income Tax Act, they have a formal means of dispute through the use of the T400A form. This instrument serves as a vital bridge allowing individuals, trusts, and large corporations to express their objections and seek a reevaluation of their tax determinations. The essence of the T400A form is in providing a structured process for these objections, requiring the submission of this form to the Chief of Appeals at one’s tax services office or tax centre. A crucial aspect of utilizing this form is adhering to specific filing deadlines, which vary depending on the filer's circumstances. Notably, for individuals (aside from trusts) and testamentary trusts, there is a dual deadline system, extending the possibility to file until either one year after the return's filing deadline or 90 days following the receipt of the assessment notice. For all others, the window narrows to 90 days post-notice. The T400A form also outlines particular obligations for large corporations, necessitating detailed accounts of each issue contested and the remedy sought for each. While in most cases, collection action on the amounts under dispute is deferred until 90 days post the Minister's decision, it's important for all filers to understand that interest on any amounts owed continues to accrue. This alongside the directive that under certain conditions, such as taxes needed to withhold and remit, the collection action will not be postponed, outlines the careful considerations needed when engaging in this process. Furthermore, the form emphasizes the importance of including all relevant facts and reasons for the objection, even allowing additional sheets if the provided space is insufficient. This structured approach towards objections underlines the government's commitment to a fair reassessment process while also detailing the responsibility of the taxpayer in ensuring their claims are well-founded and timely submitted.
| Question | Answer |
|---|---|
| Form Name | T400A Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | t400a fillable, cra t400a, form t400a, cra t400a fillable |
OBJECTION – INCOME TAX ACT
You can use this form to file an objection to a notice of assessment or a notice of determination issued under the Income Tax Act.
Deliver or mail your completed form to the Chief of Appeals at your tax services office or tax centre.
Filing deadlines – If you are an individual (other than a trust) or filing for a testamentary trust, the time limit for filing an objection is whichever of the following two dates is later: one year after the date of the return's filing deadline; or 90 days after the day we sent the notice of assessment or notice of determination. In every other case, you have to file an objection within 90 days of the day we sent the notice of assessment or notice of determination.
Large corporations – In addition to providing facts and reasons for objecting, large corporations have to describe each issue and specify the relief they want for each one.
Collection action – We usually postpone collection action on amounts in dispute until 90 days after we mail the Minister's decision. In some situations we will not postpone collection action on disputed amounts, such as for taxes you had to withhold and remit. In all cases, interest will continue to accrue on any amount payable.
For more information, contact the Appeals Division at your tax services office or tax centre.
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Address (as shown on your notice)
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Address
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Name and address of any authorized representative (if applicable)
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Please provide the following information or enclose a copy of your notice of assessment or notice of determination.
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Tax year (for T2s show |
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fiscal period end) |
Social insurance number or Business number |
Please state the relevant facts and reasons for your objection (if you need more room, attach a separate sheet).
Your signature (or of an authorized person, if a corporation or trust is filing the objection)
Privacy Act – Personal Information Bank Number CRA PPU 005
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T400A (12)