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This form is used if an individual or a business wants to object, under part ix of the excise tax act (gst/hst), to their notice of assessment or notice of reassessment. Cra provides form t400a for income tax and form gst159 for gst/hst, which both have limited space to state the facts, reasons for your objection and the issues in dispute. This form is to be used by any person that wishes to object to a notice of assessment under section 301 of the excise tax act
Our downloadable documents may not comply with web accessibility standards Formulaire à utiliser par un particulier ou une entreprise qui désirent contester, selon la partie ix de la loi sur la taxe d'accise (tps/tvh), leurs avis de cotisation ou de nouvelle cotisation. If you are having problems using them, please contact us
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Form gst159, notice of objection (gst/hst), is used in canada to notify the canada revenue agency (cra) about a taxpayer's objection to a gst/hst assessment or determination It is the form that individuals or businesses can use to formally dispute a decision made by the cra regarding gst/hst taxes. File separate notice for each reassessment and comply with specified person particulars File a separate form for each notice in dispute
Specified.the text of this content is paywalled except for the first five days of each month Subscribe or log in for unrestricted access. To file a gst return in canada, you must gather your sales records and input the relevant information into the canada gst159 form You can file online using the canada revenue agency's (cra) portal, or you can mail a paper return if you prefer.
Use the form t400a “notice of objection” stating facts and reasons for the tax appeal and gst159 to appeal hst
You can then appeal from the cra appeals division within 90 days of the notice of confirmation to the federal tax court. If you are located in quebec and wish to request a ruling related to the gst/hst, please call revenu québec at 1‑800‑567‑4692. Persons, including those defined as specified persons under the act, who disagree with a notice of assessment may file a notice of objection with the cra within 90 days after the date the notice of assessment was sent, using form gst159, notice of objection (gst/hst).
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