VII, s. 19]
Marginal note:Objections to assessment
165(1)A taxpayer who objects to an assessment under this Part may serve on the Minister a notice of objection, in writing, setting out the reasons for the objection and all relevant facts,
(a)if the assessment is in respect of the taxpayer for a taxation year and the taxpayer is an individual (other than a trust) or a graduated rate estate for the year, on or before the later of
(i)the day that is one year after the taxpayer’s filing-due date for the year, and
(ii)the day that is 90 days after the day of sending of the notice of assessment; and
(b)in any other case, on or before the day that is 90 days after the day of sending of the notice of assessment.
Marginal note:Limitation of right to object to assessments or determinations
(1.1)Notwithstanding subsection 165(1), where at any time the Minister assesses tax, interest, penalties or other amounts payable under this Part by, or makes a determination in respect of, a taxpayer
(a)under subsection 67.5(2) or 152(1.8), subparagraph 152(4)(b)(i) or subsection 152(4.3) or (6), 161.1(7), 164(4.1), 220(3.4) or 245(8) or in accordance with an order of a court vacating, varying or restoring an assessment or referring the assessment back to the Minister for reconsideration and reassessment,
(b)under subsection 165(3) where the underlying objection relates to an assessment or a determination made under any of the provisions or circumstances referred to in paragraph 165(1.1)(a), or
(c)under a provision of an Act of Parliament requiring an assessment to be made that, but for that provision, would not be made because of subsections 152(4) to 152(5),
the taxpayer may object to the assessment or determination within 90 days after the day of sending of the notice of assessment or determination, but only to the extent that the reasons for the objection can reasonably be regarded
(d)where the assessment or determination was made under subsection 152(1.8), as relating to any matter or conclusion specified in paragraph 152(1.8)(a), 152(1.8)(b) or 152(1.8)(c), and
(e)in any other case, as relating to any matter that gave rise to the assessment or determination
and that was not conclusively determined by the court, and this subsection shall not be read or construed as limiting the right of the taxpayer to object to an assessment or a determination issued or made before that time.
Marginal note:Objections by large corporations
(1.11)Where a corporation that was a large corporation in a taxation year (within the meaning assigned by subsection 225.1(8)) objects to an assessment under this Part for the year, the notice of objection shall
(a)reasonably describe each issue to be decided;
(b)specify in respect of each issue, the relief sought, expressed as the amount of a change in a balance (within the meaning assigned by subsection 152(4.4)) or a balance of undeducted outlays, expenses or other amounts of the corporation; and
(c)provide facts and reasons relied on by the corporation in respect of each issue.
Marginal note:Late compliance
(1.12)Notwithstanding subsection 165(1.11), where a notice of objection served by a corporation to which that subsection applies does not include the information required by paragraph 165(1.11)(b) or 165(1.11)(c) in respect of an issue to be decided that is described in the notice, the Minister may in writing request the corporation to provide the information, and those paragraphs shall be deemed to be complied with in respect of the issue if, within 60 days after the request is made, the corporation submits the information in writing to a Chief of Appeals referred to in subsection 165(2).
Marginal note:Limitation on objections by large corporations
(1.13)Notwithstanding subsections 165(1) and 165(1.1), where under subsection 165(3) a particular assessment was made for a taxation year pursuant to a notice of objection served by a corporation that was a large corporation in the year (within the meaning assigned by subsection 225.1(8)), except where the objection was made to an earlier assessment made under any of the provisions or circumstances referred to in paragraph 165(1.1)(a), the corporation may object to the particular assessment in respect of an issue
(a)only if the corporation complied with subsection 165(1.11) in the notice with respect to that issue; and
(b)only with respect to the relief sought in respect of that issue as specified by the corporation in the notice.
Marginal note:Application of subsection (1.13)
(1.14)Where a particular assessment is made under subsection 165(3) pursuant to an objection made by a taxpayer to an earlier assessment, subsection 165(1.13) does not limit the right of the taxpayer to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.
Marginal note:Partnership
(1.15)Notwithstanding subsection 165(1), where the Minister makes a determination under subsection 152(1.4) in respect of a fiscal period of a partnership, an objection in respect of the determination may be made only by one member of the partnership, and that member must be either
(a)designated for that purpose in the information return made under section 229 of theIncome Tax Regulationsfor the fiscal period; or
(b)otherwise expressly authorized by the partnership to so act.
Marginal note:Limitation on objections
(1.2)Notwithstanding subsections (1) and (1.1), no objection may be made by a taxpayer to an assessment made under subsection 118.1(11), 152(4.2), 169(3) or 220(3.1) nor, for greater certainty, in respect of an issue for which the right of objection has been waived in writing by the taxpayer.
Marginal note:Service
(2)A notice of objection under this section shall be served by being addressed to the Chief of Appeals in a District Office or a Taxation Centre of the Canada Revenue Agency and delivered or mailed to that Office or Centre.
Marginal note:Application
(2.1)Notwithstanding any other provision of this Act, paragraph (1)(a) shall apply only in respect of assessments, determinations and redeterminations under this Part and Part I.2.
Marginal note:Duties of Minister
(3)On receipt of a notice of objection under this section, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary the assessment or reassess, and shall thereupon notify the taxpayer in writing of the Minister’s action.
(3.1) and (3.2)[Repealed, 1998, c. 19, s. 192(4)]
(4)[Repealed, 1994, c. 7, Sch