Objections and Appeals in Saskatchewan
Reviewed by the Commoner Law Editorial Team. Sourced from Canadian federal statutes and official sources. Provincial information reflects each province's own legislation and court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
If you disagree with a CRA assessment or reassessment, you can file a Notice of Objection under Section 165 of the Income Tax Act.
For individuals, the deadline is the later of 90 days from the date of assessment or one year after the filing deadline for that tax year. For corporations, the deadline is 90 days only.
Once you file, a CRA Appeals officer reviews your case independently from the auditor who made the original decision. This is a fresh look at your situation.
If you are still unsatisfied after the Appeals review, you can appeal to the Tax Court of Canada within 90 days of the CRA's decision. The Informal Procedure is available for disputes under $25,000 — it is simpler, faster, and you do not need a lawyer.
If the CRA has not responded to your objection within 90 days, you can go directly to Tax Court without waiting (Section 169).
When does it apply?
This applies to any taxpayer who has received a Notice of Assessment or Reassessment they disagree with.
- Individuals have the later of 90 days or one year after the filing deadline.
- Corporations have 90 days only.
- Late-filed objections may be accepted if you apply within one additional year under Section 166.1.
What to Do If You Disagree with a CRA Tax Assessment in Canada
- Act quickly — mark the 90-day deadline on your calendar as soon as you get your assessment.
- File Form T400A online through My Account or by mail.
- Clearly state the issues, relevant facts, and legal basis for your disagreement.
- Wait for the Appeals officer's review — they will contact you to discuss.
- If still unsatisfied, file with the Tax Court of Canada within 90 days of the CRA's decision.
- If CRA has not responded within 90 days, you can go directly to Tax Court.
What should you NOT do?
- Don't miss the 90-day deadline — this is the most common and costly mistake taxpayers make.
- Don't assume filing an objection means you don't have to pay — individuals get a postponement of collection, but large corporations must pay 50% upfront.
- Don't file a vague objection — clearly explain what you disagree with and why.
- Don't confuse a service complaint with a formal objection — they are different processes with different outcomes.
How Saskatchewan differs from federal law
If you disagree with a CRA assessment or reassessment, you have the right to file a Notice of Objection. Saskatchewan residents follow the same federal process, and there is a separate process for provincial tax disputes.
- You must file a Notice of Objection within 90 days of the date on the Notice of Assessment or Reassessment (or within one year of the filing deadline, whichever is later).
- The CRA Appeals Division reviews your objection independently from the audit division.
- If unsatisfied with the CRA's decision, you can appeal to the Tax Court of Canada within 90 days.
- The Tax Court has an informal procedure for disputes under $25,000, which is simpler and does not require a lawyer.
- For Saskatchewan provincial tax disputes (PST, etc.), you can object through the process under The Provincial Sales Tax Act. If unresolved, you can appeal to the Saskatchewan Court of King's Bench.
Additional Steps in Saskatchewan
File your Notice of Objection online through My Account, by mail using form T400A, or through a representative. For Saskatchewan provincial tax objections, contact Saskatchewan Finance — Revenue Division at 306-787-6645. The Tax Court of Canada can hear cases in Saskatchewan.
Relevant Law: Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 165–169; Tax Court of Canada Act, R.S.C. 1985, c. T-2; The Provincial Sales Tax Act, SS 1965, c. 71
Common Questions
When does objections and appeals apply?
This applies to any taxpayer who has received a Notice of Assessment or Reassessment they disagree with.Individuals have the later of 90 days or one year after the filing deadline.Corporations have 90 days only.Late-filed objections may be accepted if you apply within one additional year under Section 166.1.
What should I do if the CRA assessed me incorrectly and I want to dispute it in Canada?
Act quickly — mark the 90-day deadline on your calendar as soon as you get your assessment.File Form T400A online through My Account or by mail.Clearly state the issues, relevant facts, and legal basis for your disagreement.Wait for the Appeals officer's review — they will contact you to discuss.If still unsatisfied, file with the Tax Court of Canada within 90 days of the CRA's decision.If CRA has not responded within 90 days, you can go directly to Tax Court.
What mistakes should I avoid with objections and appeals?
Don't miss the 90-day deadline — this is the most common and costly mistake taxpayers make.Don't assume filing an objection means you don't have to pay — individuals get a postponement of collection, but large corporations must pay 50% upfront.Don't file a vague objection — clearly explain what you disagree with and why.Don't confuse a service complaint with a formal objection — they are different processes with different outcomes.
Objections and Appeals in other states
Same topic, different jurisdiction. Pick the one that applies to you.