CRA Announces GST/HST and Income Tax Objection Processing Timelines

The Canada Revenue Agency (CRA) recently released information regarding the timeline for processing GST/HST and income tax objections based on the complexity level of the issue in question. Three levels of objection complexity (low, medium, and high) have been established by the CRA, with each level having different resolution timelines. The CRA is working to clear the backlog of objections created because of COVID-19, which are being resolved on a case-by-case basis. The CRA has also provided the following breakdowns on such activities. 

GST/HST Objections

Objections related to low complexity issues submitted after October 2020 and medium complexity issues submitted after September 2020 have likely not been assigned to an appeals officer at this time. Low complexity objections infrequently occur and may include assessments for failure to file GST/HST returns. Examples of medium complexity objections include those involving new housing rebate and input tax credit claim denials. High complexity objections typically relate to large businesses and anti-avoidance assessments, and CRA representatives are usually in regular contact with taxpayers regarding objections in this category.

Income Tax Objections

Objections related to low complexity issues submitted after April 2021 and medium complexity issues submitted after December 2020 are likely pending assignment to an appeals officer at this time.  Examples of low complexity objections include those involving individual tax credits and personal deductions, while medium complexity objections may include small and medium business corporate tax returns and partnership issues.  High complexity income tax objections often relate to large businesses and issues such as international transfer pricing.  Again, CRA representatives generally maintain regular contact with taxpayers regarding income tax objections in the latter category.

Further information regarding the CRA’s objection processing timelines are available at: Processing times and complexity levels - Income tax and GST/HST objections.