Where to mail a notice of objection to the CRA
Mail your notice of objection to the Chief of Appeals, Appeals Intake Centre, Post Office Box 2006, Station Main, Newmarket ON L3Y 0E9 — one national intake address for every province and territory. You can file Form T400A or a signed letter setting out the facts and reasons, but the clock is strict: generally 90 days from the date on your notice of assessment or reassessment.
Notice of objection (Form T400A or signed letter)
Chief of Appeals Appeals Intake Centre Post Office Box 2006, Station Main Newmarket ON L3Y 0E9
All taxpayers in Canada disputing an assessment or reassessment by mail — there is a single national intake centre, regardless of your province or tax centre
Mail it without printing anything
Upload your document — we print it, seal it, and deposit it with Canada Post within 24 hours on business days. $6 flat, no account needed, and you get a Confirmation of Mailing email for your records.
Key facts
- The standard deadline is 90 days from the date printed on your notice of assessment or reassessment.
- Individuals and graduated-rate estates get more room: the later of one year after the return’s filing due date or 90 days after the notice date.
- Missed the deadline? You can apply for an extension of time, but only within one year after the objection deadline passed — and you must explain why you could not object on time.
- You do not have to use Form T400A; a signed letter to the Chief of Appeals stating the facts, reasons, and amounts in dispute is equally valid.
- Unlike T1 returns, objections do not go to your regional tax centre — every mailed objection in Canada lands at the Newmarket Appeals Intake Centre.
- PostPal deposits your letter with Canada Post the next business day — order early for deadline filings.
How to mail it, step by step
- 1
Confirm your deadline before anything else
Find the date on your notice of assessment or reassessment. You generally have 90 days from that date; individuals and graduated-rate estates have until the later of one year after the return’s filing due date or those 90 days. If the window has closed, prepare an extension application instead — you have up to one year after the deadline to ask.
- 2
Prepare Form T400A or a signed letter
Either works. State your name, address, social insurance or business number, the tax year, the date of the notice you are disputing, the facts, your reasons, and the amounts at issue. Attach copies — never originals — of supporting documents, and sign it.
- 3
Address it to the Chief of Appeals in Newmarket
Send the package to Chief of Appeals, Appeals Intake Centre, Post Office Box 2006, Station Main, Newmarket ON L3Y 0E9. Do not mail it to your tax centre — objections are processed through this single national address.
- 4
Mail it with proof of the date
Because the 90-day limit is a legal deadline, the mailing date matters. Upload your objection to PostPal and we print, envelope, and deposit it with Canada Post the next business day for $6 — with an emailed, dated confirmation you can keep in your dispute file.
Common questions
How long do I have to file a notice of objection?
Generally 90 days from the date on your notice of assessment or reassessment. If you are an individual or a graduated-rate estate, you have until the later of one year after your return’s filing due date or 90 days after the notice date.
What if I missed the 90-day deadline?
You can apply to the CRA for an extension of time to object, but only within one year after the objection deadline expired. Your application must explain why you could not object on time and include your objection. After that one-year window closes, the assessment generally stands.
Do I have to use Form T400A?
No. Form T400A is the standard form, but a signed letter addressed to the Chief of Appeals works just as well, provided it identifies you, the assessment in dispute, and sets out the relevant facts and reasons. Either way, mail it to the Appeals Intake Centre in Newmarket.
Is there a different objection address for each province?
No — and this trips people up, because tax returns do go to regional centres. Mailed objections from every province and territory go to one place: Chief of Appeals, Appeals Intake Centre, Post Office Box 2006, Station Main, Newmarket ON L3Y 0E9.
Do I still have to pay the disputed amount while my objection is being reviewed?
For most individual income tax amounts, the CRA postpones collection of the disputed portion while your objection is under review, although interest continues to accrue. Undisputed amounts remain payable. Consider paying if you want to stop interest from building in case you lose.
What should I include with my objection?
Your identification (name, address, SIN or business number), the tax year and date of the notice you are disputing, the facts and reasons for your objection, the amounts at issue, copies of supporting documents, and your signature. Keep a complete copy of everything you mail.
Sources
Addresses verified June 2026 against official sources. Always confirm on the official site before time-sensitive filings.