Want to appeal a CRA assessment? Better not be one day late, as this taxpayer found out

financialpost.com:

Congratulations! You’ve filed your 2023 tax return by the April 30 deadline and you’re awaiting your formal notice of assessment from the Canada Revenue Agency.

Once received, take a close look to verify that the CRA has assessed your tax return as you filed it. If not, you have the formal right to object and, ultimately, to your day in court. But in order to protect your right to object and perhaps take your matter to the Tax Court of Canada, you’ll need to make sure you file a valid and timely notice of objection by the deadline.

There are a couple of ways to file an objection. The easiest is to file it online by logging onto the CRA’s My Account for Individuals and selecting “File my formal dispute.” You’ll be assigned a case number that you’ll need to include when submitting documents, which can also be done online.

Alternatively, you can file your objection by mail by printing, completing and sending Form T400A, Objection – Income Tax Act to the chief of appeals at your Appeals Intake Centre. If you don’t want to use the T400A, you can simply mail the CRA a signed letter that clearly outlines the facts and reasons for your objection.

The deadline for filing an objection is one year from the normal filing due date, or 90 days after the date printed on your notice of assessment (NOA), whichever is later. If you miss the deadline, you can apply to the CRA within one year of the deadline for an extension. If the CRA denies your application, you may appeal to the Tax Court.

In recent years, the CRA has added a “Progress Tracker” to My Account, where you can view the status of files that you have submitted to the CRA, including your objection. It will show the date your objection was received and then the date that an