Guides · Written by a Canadian CPA · Not legal or tax advice
The 90-day objection deadline, explained
Most CRA objection deadlines are expressed as 90 days — but 90 days from what, and what happens on day 91? Here's the full picture.
Day 0: the date printed on the notice
A notice of assessment is legally presumed sent on the date printed on it (ITA s.244(14)). Not when you opened it, not when it arrived — the printed date is Day 0, and counting starts the day after. Note the statute says "sending", not "mailing".
Electronic notices in My Account / My Business Account have their own deemed-sent rules (s.244(14.1)–(14.2)). If your notice was electronic, confirm which date counts.
The three deadline rules
| Situation | Deadline | Source |
|---|---|---|
| Income tax — individual (or graduated rate estate) | The later of: one year after the tax year's filing-due date, and 90 days after the notice was sent | ITA s.165(1) |
| Income tax — corporation or other trust | 90 days after the day of sending | ITA s.165(1) |
| GST/HST | 90 days after the day the notice is sent | ETA s.301(1.1) |
The individual's "later of" rule is generous in a specific way: if you were assessed very late — say, three years after you filed — the one-year-after-filing-due-date limb may already have expired, and the 90-days-from-notice limb is what saves you. Either way, compute both and take the later date.
Weekends and holidays
If the deadline lands on a weekend or a federal holiday, file by the next business day to be safe. Our free deadline calculator does this shift for you automatically.
Missed it? The extension path (ITA s.166.1 / ETA s.303)
If the deadline passed, you may apply to the Minister for an extension within one year after the deadline expired. The Minister may grant or refuse — it's discretionary — if:
- you were unable to act, or you genuinely intended to object;
- granting the extension would be just and equitable;
- you applied as soon as circumstances permitted.
If the Minister refuses — or doesn't respond within 90 days — you may apply to the Tax Court of Canada to have the extension granted (s.166.2 for income tax, s.304 for GST/HST), within 90 days of the refusal notice.
Check your deadline now
Free, no account needed. Enter the date printed on your notice and get your estimated deadline with the weekend/holiday shift applied.