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Use a formal objection when the CRA got the assessment wrong. That includes an incorrect amount of tax, interest, penalty, credit, benefit, factual finding or interpretation of the law. Use taxpayer relief when the assessed amount is not the main dispute, but circumstances outside your control caused late filing or payment and you want penalties or interest cancelled or waived.
These are separate CRA processes. A relief request does not replace an objection, and asking for relief does not preserve an objection deadline.
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Choose the route that matches the problem
| Your situation | First route | What the route addresses | Key time limit |
|---|---|---|---|
| The CRA used wrong facts or law, or the tax, credit, benefit, penalty or interest assessment is incorrect. | Formal objection | Reconsideration of whether the assessment or reassessment is legally and factually correct. | Individuals: later of one year after the return-filing deadline or 90 days after the notice. Most other cases: 90 days. |
| The assessment is correct, but illness, disaster, CRA delay or another exceptional event prevented timely compliance. | Taxpayer relief | Discretionary cancellation or waiver of penalties and interest. | Generally limited to the applicable 10-year period. |
| You missed the objection deadline. | File the objection and request an extension promptly. | CRA may accept a late objection when the extension requirements are met. | An extension is generally available only until one year after the original objection deadline. |
| You want both the assessment corrected and penalties or interest reduced. | Protect the objection deadline first; consider relief separately. | The objection addresses correctness. Relief addresses qualifying circumstances affecting penalties and interest. | Interest generally continues while relief is reviewed. |
What a formal objection does
A notice of objection asks the CRA Appeals function to reconsider an assessment, reassessment, determination or similar decision. It is the appropriate route when you say the CRA applied the law incorrectly or relied on incorrect facts. The dispute can concern the tax itself, a penalty, interest, a credit, a benefit or the amount of a loss.
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Objection deadlines for individuals
For an individual or a graduated rate estate, the deadline is the later of:
- one year after the filing deadline for the return in question; or
- 90 days after the date on the notice of assessment, reassessment or determination.
Because the rule uses the later date, an individual may have more than 90 days when the return-filing deadline falls later. Calculate both dates from the documents and tax year involved, and keep proof of when you filed.
Deadlines for other taxpayers
In most other situations, including corporations and certain loss or over-contribution determinations, the normal deadline is 90 days from the notice. The notice controls the starting point, so do not assume the individual rule applies to a corporation, trust or other entity.
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If the deadline has passed
Submit the objection anyway and include a request for an extension with the reasons you could not file on time. CRA’s decision guidance generally permits an extension request up to one year after the original objection deadline. Explain the delay, show that you acted as soon as reasonably possible, and include the proposed objection and supporting records. An extension is not automatic; the CRA must decide whether the legal requirements are met.
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How to file a formal objection
- Identify the exact decision. Have the notice of assessment, reassessment or determination in front of you and record its date, tax year and reference details.
- State the changes you seek. Specify the amount, credit, benefit, penalty, interest or loss that you believe should change. If only one issue is disputed, isolate it.
- Explain the facts. Give a chronological account and identify the records that prove each material fact.
- Explain the legal basis. Describe why the Income Tax Act or another applicable rule was applied incorrectly. Quote or cite the relevant provision when you can do so accurately.
- Attach evidence. Include schedules, receipts, slips, contracts, correspondence and calculations that support the requested adjustment.
- File through an available CRA account or use Form T400A, Notice of Objection – Income Tax Act. Keep the submitted copy, confirmation and all attachments.
The more focused the objection, the easier it is for Appeals to identify what must be changed. If new facts emerge, provide them promptly rather than waiting for a later stage.
What taxpayer relief does
Taxpayer relief is a discretionary CRA power. It may cancel or waive penalties and interest when events beyond your control prevented you from meeting a tax obligation. Typical circumstances include a natural or human-made disaster, serious illness or accident, a CRA processing error or delay, inability to pay and financial hardship.
Relief is not an alternative way to argue that the assessment is mathematically or legally wrong. It normally changes penalties or interest, not the underlying assessed tax. A qualifying circumstance also does not guarantee approval: the CRA assesses the facts, period, compliance history and corrective steps case by case.
Examples of circumstances that may support relief
- A serious illness or accident left you unable to file or pay and medical records establish the period affected.
- A flood, fire, other disaster or major service disruption destroyed records or prevented timely action.
- A CRA error, delay or misleading processing event contributed to the penalty or interest.
- You faced documented financial hardship or could not pay despite taking reasonable steps to meet the obligation.
The event must connect to the missed obligation. A general statement that filing was difficult is weaker than a dated chronology showing what happened, when it prevented compliance and when you corrected the problem.
What relief cannot do
Taxpayer-relief provisions do not ordinarily erase the assessed tax. CRA guidance also excludes amounts outside the applicable 10-year period. If you believe the tax itself is wrong, file an objection rather than relying on relief.
Taxpayer-relief time limits and forms
The 10-year rule is measured differently depending on the charge. For a penalty request, the relevant tax year or fiscal period generally must have ended within the 10 calendar years before the request. For interest, the relevant period is generally the fiscal year in which the underlying debt became payable. Check the dates for every year and program included in your request.
Apply online through My Account, My Business Account or Represent a Client, or submit Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest. Use one request for clearly related periods, but identify each year, account and charge separately.
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- List the charges. Identify each penalty and interest amount, tax year or fiscal period and account.
- Build a dated chronology. Start with the event, explain how it affected filing or payment, and finish with the date you took corrective action.
- Document the cause. Attach medical or hospital records, disaster or service-disruption evidence, CRA correspondence, banking records or other reliable proof.
- Show corrective action. Explain when you filed, paid, contacted the CRA, arranged a payment or put a process in place to prevent recurrence.
- Address hardship with numbers. Where inability to pay is relevant, provide an accurate picture of income, essential expenses, assets, debts and available cash.
- Submit the complete package. Keep a copy of RC4288 or the online confirmation and every attachment.
How the two processes interact
Do not wait for a relief decision before objecting to an assessment. A relief request does not stop the objection clock. If the assessment may be wrong, file the objection within its deadline even if you also submit RC4288.
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The CRA generally will not make a final relief decision about an assessment that is under objection or appeal until the objection or appeal, and all appeal rights, have ended. This sequencing prevents a discretionary relief decision from pre-empting the formal dispute process.
Interest generally continues to accrue while a relief request is under review. Filing RC4288 therefore does not freeze the balance. If you can pay without jeopardizing essential needs, payment can limit further interest; if you cannot, explain the financial circumstances and consider appropriate payment arrangements separately.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Evidence: what both routes need
Although the legal questions differ, both submissions benefit from an organized record. Use a short chronology and label attachments so the reviewer can connect each document to a fact or amount.
- The notice of assessment, reassessment or determination.
- A calculation showing the amount in dispute or the penalties and interest requested for cancellation.
- Relevant returns, schedules, slips, receipts, invoices, contracts and payment records.
- CRA letters, telephone references, portal messages and proof of filing or payment.
- For illness: medical or hospital documentation that covers the affected period.
- For a disaster or disruption: insurance, emergency, utility, employer or service-provider records.
- For hardship: current income, essential expenses, assets, debts and evidence of attempted payment.
Send only relevant records and protect personal information that does not help establish the issue. A concise explanation tied to numbered attachments is usually more useful than an unstructured bundle.
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Common situations and the better first move
The CRA denied a credit because it misunderstood your documents
Object. The dispute is about the factual and legal correctness of the decision. Include the missing documents and explain how they satisfy the applicable rule.
You filed late after a serious illness, but the tax assessment is correct
Request taxpayer relief for the penalties and interest. Medical evidence should show the illness, the period it affected your ability to comply and your subsequent corrective action.
You believe both the tax and the late-filing penalty are wrong
File the objection before its deadline, addressing the tax and penalty as assessment issues. You may also request relief for any penalty or interest that remains attributable to documented exceptional circumstances, but do not treat the relief request as a substitute for the objection.
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Taxpayer relief may address penalties and interest when financial hardship or inability to pay meets CRA’s criteria, but it does not normally remove the assessed tax. Provide financial evidence and address payment options with the CRA.
Processing time and expectations
The CRA’s current relief guidance reports an average processing time of approximately 16 months on its 2026 page. That figure can change and is not a promise for an individual file. Complexity, the number of years or programs involved and whether the submission is complete can all affect timing.
While waiting, monitor CRA correspondence, respond by stated deadlines and keep your address and representative information current. A long wait does not change the 10-year limitation or revive an expired objection period.
Quick Recap
A practical decision checklist
- Is your core claim that the CRA used the wrong facts, amount or law? File a formal objection.
- Is the assessment accepted, with the problem being a penalty or interest caused by illness, disaster, CRA action, hardship or another exceptional event? Request taxpayer relief.
- Could both descriptions apply? Preserve the objection deadline first, then pursue relief for the qualifying penalty or interest circumstances.
- Have you calculated the correct deadline and attached a chronology and supporting records?
- Are you asking for something the process can grant—assessment correction through an objection, or discretionary penalty and interest relief through RC4288?
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