← Curriculum /Individual tax (T1) /Objections and appeals

Quiz: Objections and appeals

6 questions

How this works

Answer every question. Select-all questions are marked all-or-nothing — ticking every box scores zero, not partial credit.
Submit once. You will see which you got right, and an explanation for every question including the ones you answered correctly.
Your score is recorded beside your progress. It does not unlock or revoke anything — marking this tutorial complete stays your call, before or after the quiz.
Retake it whenever you like. Every attempt is kept, so improving over three tries is visible rather than overwritten.

1 A taxpayer says he only opened the notice of assessment last week, so his 90 days should run from then. Correct, where the taxpayer is registered for electronic delivery Correct — the period runs from receipt Incorrect — the deadline runs from the date of the notice, not the date the taxpayer received or opened it Incorrect, but CRA extends the period automatically in these circumstances

Answer key unconfirmed — rests on 3 unverified claims.

2 A taxpayer missed the objection deadline entirely. What is available? An application to the Federal Court Nothing — the assessment is final A direct appeal to the Tax Court without an extension An application for an extension of time, first to CRA and then to the Tax Court if refused, subject to an outer limit of one year after the original deadline expired

Answer key unconfirmed — rests on 2 unverified claims.

3 A taxpayer filed an objection four months ago and has heard nothing. What can she do? Apply to the Federal Court for an order compelling a decision Wait — nothing can be done until CRA decides File a second objection Appeal to the Tax Court of Canada, since CRA has not decided the objection within 90 days of it being filed

Answer key unconfirmed — rests on 2 unverified claims.

4 A taxpayer's request for relief from penalties was refused. He wants to object to the refusal. A discretionary relief decision is not an assessment and cannot be objected to; it is challenged by second-level review and then judicial review in the Federal Court He may appeal directly to the Tax Court of Canada There is no route to challenge a discretionary decision He may object, as with any assessment

Answer key unconfirmed — rests on 2 unverified claims.

5 A taxpayer with an outstanding income tax objection asks whether she can stop paying and whether interest stops. For income tax amounts under objection collection action is generally restricted, but this does not apply to all amount types, and interest continues to accrue on any amount ultimately upheld Collection continues normally and interest stops Collection is restricted and interest stops Both collection and interest continue with no restriction at all

Answer key unconfirmed — rests on 2 unverified claims.

6 Which of these are true about how objections and appeals are handled? Select all that apply.

Select all that apply.

An objection may be filed online, on Form T400A, or by letter setting out the facts and reasons Objections are reviewed by CRA's Appeals branch, separate from the area that made the assessment A reassessment reopens the entire return for objection Appeals from the Tax Court go to the Federal Court of Appeal, and from there to the Supreme Court with leave The Tax Court operates an informal procedure for smaller disputes or where elected, and a general procedure for larger ones

Answer key unconfirmed — rests on 5 unverified claims.

Unanswered questions are marked wrong. There is no partial credit.