Would you like to file a Notice of Objection?
Have you been audited and assessed an amount of GST/HST? Do you disagree with the auditor's position or calculation or or methodology or assessment of interest and/or penalties? Would you like to file a notice of objection, but cannot find the form?
Here is the notice of objection form. Please note that the form can change in the future (after this posting) and you may want to search to see if this is the most up-to-date version.
Please note that the relevant provision of the Excise Tax Act for the filing of a notice of objection is section 301. Please review section 301 to understand what is required under the law.
The notice of objection must be filed within 90 days after the notice of the assessment is sent to the assessed person (look at the date on the notice of assessment AND the date on the envelope). In the notice of objection, the person objecting must describe each issue to be decided (cannot add new issues later at the time of the appeal), the facts on which they plan to rely, the reasons for the objection, and the relief sought (e.g., refund of the penalty in the amount of $1000).
I would recommend that if you wish to file a notice of objection, you work with a commodity tax specialist who knows about filing notices of objection. Please do not wait to find a commodity tax specialist as no one can help you protect your legal rights if there is insufficient time.
Cyndee Todgham Cherniak is counsel to and in affiliation with the International Trade Law and the Tax Law (Commodity Tax
