CRA Correspondence and Response Deadlines
AUGUST 11, 2026
It is important that you review CRA correspondence as soon as you receive it and send it to your RMR team member promptly. If you are unsure whether a CRA notice requires action, please contact your RMR team member immediately so that we can help assess the matter and any applicable response deadlines.
Even where we are authorized to assist with your CRA matters, we may not receive every notice, letter, online mail item, email notification, or account update issued by the CRA. We do not receive notices of assessments for anyone directly from CRA.
Please make sure the mailing address and email address on each CRA account are current so that important correspondence and notifications are not missed. For corporations, CRA correspondence is generally delivered online through My Business Account, and CRA may send an email notification when new correspondence is posted. Because response deadlines often begin from the date on the notice or letter, delays in seeing the correspondence can reduce the time available to respond.
Why This Matters
CRA deadlines are often short and usually run from the date the notice is sent, not the date it is opened, read, or forwarded to us. If a notice of assessment or reassessment contains differences from what was filed, the time to object is limited.
As a best practice, it is always advisable to object within 90 days of the date of the notice of assessment or reassessment, even where a longer objection period may technically be available in some cases. Acting within that 90-day period helps preserve your rights and avoids unnecessary deadline issues.
If the objection deadline is missed, an extension request may still be possible in some circumstances, but it must generally be made within one year after the original objection deadline and only if the statutory conditions are met.
If you receive a CRA assessment, reassessment, review letter, or request for information and are uncertain how to proceed, please contact your RMR team member as soon as possible. Early communication often provides more time to evaluate options, and gather supporting documentation.
Individuals
Individuals should regularly check CRA My Account, their mail, and any CRA email notifications for review letters, requests for information, notices of assessment or reassessment, and balance updates. Review letters and information requests often have specific response deadlines.
If an individual disagrees with an income tax assessment, the objection deadline is generally the later of:
90 days after the date the notice of assessment was sent.
Or April of the following year for the most recent personal tax return filed.
Even so, best practice is still to raise the objection within 90 days of the notice of assessment wherever possible.
If you receive CRA correspondence that you do not understand or that may require a response, please forward it to your RMR team member promptly for review.
Corporations
Corporations should regularly monitor My Business Account and CRA email notifications for corporate income tax, GST/HST, payroll, instalment, assessment, reassessment, and information requests. CRA business correspondence is generally delivered online.
For corporations, the deadline to object to an income tax assessment is generally 90 days after the date the notice of assessment was sent. As a result, prompt review of every assessment or reassessment is especially important.
Because corporate objection periods are often short, corporations should forward any CRA correspondence, assessments, reassessments, or information requests to their RMR team member immediately upon receipt.
Trusts
Trustees should ensure that trust correspondence is monitored carefully, including online account access where available and any CRA email notifications. Trust notices, reassessments, requests for information, and balance changes may require prompt action.
For most trusts, the deadline to object to an income tax assessment is generally 90 days after the date the notice of assessment was sent
Electronic access for trusts can also be more difficult from an administrative perspective, so trustees should not assume that online access will be simple or immediate. Because of that, it is especially important to forward any CRA trust correspondence to your RMR team member as soon as it is received so that we can review the matter and advise on any required action. This is the one rare entity that still receives paper mail.
Please Send CRA Correspondence to Your RMR Team Member Right Away
If you receive any CRA request, notice, reassessment, balance update, or other correspondence, please send a copy to your RMR team member immediately. Promptly sharing CRA correspondence gives us the best chance to review the issue, provide advice, and respond before any deadline expires.
If you are uncertain whether a CRA communication requires action, we encourage you to contact your RMR team member. It is always better to review the matter early than risk missing an important deadline or response requirement.
This article provides general information only and should not be relied upon as legal or tax advice. Specific circumstances can affect filing and objection deadlines. Please contact your RMR team member to discuss your situation.