- Our corporation has received a reassessment from the Canada Revenue Agency. Do I have to file a Notice of Objection with the province of Ontario?
- How does the appeals system in Ontario work?
Our corporation has received a reassessment from the Canada Revenue Agency. Do I have to file a Notice of Objection with the province of Ontario?
Some Ontario corporations tax assessments are based on Canada Revenue Agency (formerly Revenue Canada, Taxation) assessments. You do not need to file a Notice of Objection with the Ontario Objections and Appeals Branch for such designated or specified assessments if you have already filed a federal objection. Ontario will be bound by the results of any federal objection. However, if you disagree with non-designated or non-specified items in the assessment, such as capital tax, then you will need to file a separate Ontario objection.
The appeals system in Ontario includes an administrative review of Notices of Objection by the Objections and Appeals Branch and a review of Notices of Appeal by the Superior Court of Justice. The Notice of Objection process is simple, inexpensive and easily accessible to any taxpayer who does not agree with an assessment, reassessment or the disallowance of a refund claim. In considering the Notice of Objection, the Appeals Officer will review the assessing branch's files and all submissions made by the taxpayer within the context of the statutory provisions. The Appeals Officer will notify the taxpayer of the proposed action in response to the objection before the file is finalized. Most cases are resolved at the objection stage, following an exchange of information and opinions by both parties. If the taxpayer does not agree with the Minister's decision on the objection, a Notice of Appeal may be filed, which may lead to a court hearing.