Principal Issues: What impact does an extension of time to file have on the deadline for serving a Notice of Objection?
Position: The date in subparagraph 165(1)(a)(i) would be one year from the extended date.
Reasons: Application of the Act.
9 OCTOBER 2015 FEDERAL TAX ROUNDTABLE
2015 APFF CONFERENCE
Question 22
Administrative extension of filing due date for filing certain applications
The CRA may announce administrative extensions of filing due dates form time to time. For example, in April 2015 it announced that individuals had until May 5, 2015 to file their income tax returns, rather than until April 30, 2015 as stipulated in the Income Tax Act.
Question to CRA
An individual may file a Notice of Objection respecting a taxation year up until the day which falls one year after the filing due date for that year. Respecting the 2014 taxation year, would an individual (who does not earn business income) have until May 5, 2016 to file a Notice of Objection or must this be done by April 30, 2016 at the latest?
CRA Response
Subsection 165(1) provides that an individual who objects to an assessment made under Part I for a taxation year may so signify to the Minister in a Notice of Objection made on the latter of the following dates: (i) the day which falls one year after the due date for the filing which is applicable for that year; and (ii) the 90th day following the date of sending of the Notice of Assessment. The expression “filing due date” is defined in subsection 248(1) as generally corresponding to the day when a taxpayer is required to file an income tax return.
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.
Andrew Deak
2015-059830