Tips when Dealing With CRA Part 2

As per my last blog, please ensure you know your rights as a Tax Payer according to the Tax Payer Bill of Rights. Here are 3 other important facts in dealing with the CRA:

1. Don’t ever take what a CRA agent says on the phone as fact. Get it in writing! They can never be held accountable to what they say on the phone, and typically you are getting a junior agent that may have just started working at the CRA!
2. Don’t take what the CRA website says as fact! (see their disclaimer) Here’s a link and below is what is written in the disclaimer:

http://www.cra-arc.gc.ca/ntcs/dsclmr-eng.html

Disclaimer: Some of the information on this Web site has been provided by external sources. The CRA is not responsible for the quality, merchantability and fitness for a particular purpose of products or services available on external sites and listed or described on our menu; nor is it responsible for the accuracy, reliability or currency of the information contained on our Web site and supplied by external sources.

3. If you don’t agree with their assessment, appeal (See further in this blog for details)

APPEALING

Number 4 on the Tax Payer Bill of Rights states that you have the right to a formal review and subsequent appeal. So, if after they review your file you get reassessed, you can appeal their Assessment if you don’t agree with it. This assessment typically comes in 2 forms, a Notice of Assessment (N.O.A.) or a Notice of Reassessment (N.O.R.A.). Either one may be appealed as long as the appeal is within 90 days of the date on the N.O.A. or N.O.R.A. To appeal a decision you should file a Notice of Objection: http://www.cra-arc.gc.ca/E/pbg/tf/t400a/t400a-09e.pdf. Once your Notice of Objection is sent in you should receive a letter stating that they’ve received your Objection and that they will be reviewing your file. If after the review is completed, which sometimes takes a considerable amount of time, they state the Assessment still stands than you can appeal to the Tax Court of Canada. Their correspondence will come with the paperwork and steps to do so, however if you need assistance in your Notice of Objections or appeals, please don’t hesitate to contact us.

Please watch for my next blogs as I will continue to give you tips and information when it comes to dealing with the CRA.