8 October 2010 Roundtable, 2010-0373711C6 F - Traitement des avis d'oppositions -- summary under Subsection 165(3)

After generally confirming that CRA will not deal with a Notice of Objection without contacting the taxpayer, CRA stated:

However, there are "fast track" files where the Appeals Officer does not contact the taxpayer. For an objection to qualify for expedited processing, the taxpayer must have submitted all the necessary information and documentation with the notice of objection and the appeals officer must grant the objection in full.

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