Suppose CRA sends you a letter saying it will not allow a deduction or credit you claim and, thinking that is a reassessment notice, you file a letter objecting to it. Four months later, CRA sends you the formal reassessment notice but, having already filed your objecting letter, you don’t send anything more. Was your earlier letter a valid objection to the formal notice of reassessment? Yes, says Justice Woods.
Mr. Persaud’s objection relates to his taking part in a donation credit scheme promoted as “the Global Learning Gifting Initiative”. (Para. 5.) Given the decisions lately on these schemes, his objection seems likely to fail anyway. (See Kossow v. Canada, (2013 FCA Near).) Still, Justice Woods said it was a valid objection. (Para. 15., 1.) But given that there was a valid objection, she did not see that there was anything for her to do except to say:
“… I would hope that the CRA will recognize the document mailed on September 30, 2010 as a notice of objection to the reassessment issued by notice dated January 24, 2011.” (Para. 16.)
If Mr. Persaud’s objection was valid, though, he need not rely on Justice Woods’ hopes. He could file an appeal to the Tax Court, because more than 90 days have passed since he filed his objection and, obviously, he hasn’t had an answer. (See ITA s. 169(1).)
See Persaud v. The Queen, (2013 TCC Woods)