Increase time to file a Notice of Objection to CRA from 90 days to 1 year | Income tax filing | Discussion forum

Extend the timeframe to file a notice of objection and remove the need for
taxpayers to request an extension of time. Taxpayers currently have 90 days
to file a notice of objection to an income tax assessment (or the later of
90 days and one year from the tax return filing due date in the case of an
individual or graduated rate estate) and, in most situations, have an
additional year to request an extension of time to file. Budget 2026 proposes
to provide most taxpayers with one year after a notice of assessment is sent
to file an objection, while individuals and graduated rate estates would have
until the later of that date and two years after their tax return filing due date.
This change would simplify the process for individuals and businesses and
eliminate the need for the CRA to review and approve extension requests.

Source: Government of Canada Budget Document 2026 November 05

The amendment would apply to assessments sent three months after royal assent of enacting legislation, the government noted.