What are the steps if the CRA disagrees with the request?

If the taxpayer believes the decision was not fair and reasonable, there are options available:

1. The taxpayer may ask for a second administrative review. The second review application can be submitted online or a letter can be sent to the address provided in the decision letter by mail to the designated office, as shown on the last page of the form, based on the taxpayer’s place of residence.
2. The taxpayer should specify the reasons why they disagree with the CRA's decision, e.g., not all information was considered, certain points were missing or misinterpreted, or not considered in their proper context.
3. The taxpayer must send any relevant new documents, new facts, or correspondence that can help the decision-maker consider the case.
4. If the taxpayer feels that the CRA was not fair and reasonable, they can apply to the Federal Court for a judicial review. This must be done within 30 calendar days of receiving the decision. It is recommended that the taxpayer request a second administrative review before filing an application for judicial review.