When CRA announces an administrative extension of the filing date for returns, e.g., the extension for individual filings to May 5, 2015, would this also extend the one year period for an individual to file a notice of objection? CRA responded (TaxInterpretations translation):
Subsection 220(3) accords the Minister the discretion to extend the period provided for making a declaration under the Income Tax Act. When the Minister exercises such discretion respecting the period for filing an income tax return of a taxpayer, the “filing due date” for such return is altered. In such situations, the day provided in subparagraph 165(1)(a)(i) will fall one year after the filing deadline as so established.