How can I object to an unfavourable assessment by CRA?
An affected employee who wishes to appeal the inclusion of the benefit amount in their income for the 2007 taxation year must do so by filing a Notice of Objection to the CRA on or before April 20, 2009. The University prepared a draft form for your completion for this purpose. A copy can be found here. If you are assessed or reassessed for your 2008 taxation year in respect of the scholarship amount, you may wish to consider filing a Notice of Objection for that year as well. The above-noted form could be amended to include the information for that taxation year. Further information can be found in a CRA pamphlet entitled “Resolving Your Dispute: Objection and Appeal Rights under the Income Tax Act” (Form P148 available on the CRA’s website at www.cra-arc.gc.ca).
