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You must file a Notice of Objection to dispute an assessment issued by the Canada Revenue Agency (CRA). In Canada, this process applies under both the Income Tax Act (for income tax matters) and the Excise Tax Act (for GST/HST and certain other taxes). The T400A Notice of Objection form is used for income tax objections, while equivalent forms (e.g. GST159 for GST/HST) serve the same purpose under the Excise Tax Act. This comprehensive guide explains the purpose of…
The Canada Revenue Agency (CRA) is rolling out new security measures for its online services ahead of the 2026 tax season. Starting in February 2026, all CRA My Account and My Business Account users will be required to have a backup multi-factor authentication (MFA) option on file. In practical terms, this means that in addition to your primary MFA (such as receiving a code by phone), you must set up at least one secondary authentication method – for example, a pas…
The Canada Revenue Agency (CRA) sorts formal tax disputes (objections) into defined complexity levels – Low, Medium, High – each with its own expected processing timeframe. Understanding these categories and timelines is crucial for tax practitioners managing client disputes. Below is an overview of each complexity level and typical resolution times for income tax objections. Low Complexity Cases Low complexity income tax objections involve straightforward is…
The Canada Revenue Agency (“CRA”) launched a 100-day Service Improvement Plan on September 2, 2025, under direction from the federal government to “fix unacceptable wait times and service delays” by December 11, 2025.  This rapid initiative was a response to widespread frustration from taxpayers and professionals alike over long call hold times, slow processing of tax requests, and difficulties accessing CRA services. Over roughly three months, the CRA impl…
Businesses often ask the following question: how long does Canada Revenue Agency (CRA) have to collect unpaid taxes. The answer lies in the CRA collections limitation period, a legally defined timeframe during which the Canada Revenue Agency can enforce tax debt collection. Generally, the CRA’s window to collect is either 6 or 10 years, depending on the type of tax debt. After this period, the debt becomes statute-barred – meaning CRA is typically prohibited from f…