How to Request a CRA Tax Filing Extension & When It Gets Approved?

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28 Apr 2025

Ever missed a CRA deadline and felt like the ground might drop beneath you? Maybe you were overwhelmed, your documents weren’t ready, or life just happened. The clock ticked past the due date and now you’re searching how to request a CRA tax filing extension, hoping there’s a way out. You’re not alone. At CJCPA, we’ve worked with clients who were weeks, sometimes months, past due. They were anxious about penalties, CRA notices, and the possibility of being audited. The good news? There are situations where the CRA gives you more time but it’s not as simple as asking nicely. Let’s break it all down so you know what’s possible, what’s not, and how to handle it if you’ve missed a CRA deadline.

Understanding CRA Deadlines: What You Can’t Miss

Before we jump into extension requests, let’s be clear about the deadlines the CRA expects you to meet.

The tax filing deadline 2025 Canada for most individuals is April 30, 2025.
If you're self-employed, you get until June 15, 2025, but any taxes owing are still due April 30.
For corporations, deadlines depend on your fiscal year-end, but generally it’s six months after year-end.
The T5 filing deadline (for investment income slips) is February 29, 2025.

And let’s not forget, when does the tax year start and end in Canada? For most corporations in Canada, the tax year begins on the date of incorporation or a chosen fiscal year start, and ends 12 months later. Miss these deadlines and you’re facing interest, penalties, or worse a review or reassessment. So what can you actually extend?

What the CRA Does Allow You to Extend

Contrary to what some believe, the CRA doesn’t typically grant extensions just to file your return late. There’s no official form to say, “Hey CRA, I need two extra weeks.” However, you can request more time in specific cases, especially if you’re objecting to a reassessment or filing an appeal. These are legal steps, not casual deadline extensions. Here’s where things get technical, but we’ll keep it plain:

Section 166.1 of the Income Tax Act: Lets you apply for an extension to file a Notice of Objection
Section 166.2: Lets you apply to the Tax Court of Canada if CRA rejects your extension request

How to Request a CRA Tax Filing Extension (for an Objection)

If you received a Notice of Assessment and disagree with it, you normally have 90 days to file a Notice of Objection. Missed it? Here’s what you can do.

Step-by-Step:

Check the date on your Notice of Assessment or Reassessment
Figure out how late you are. CRA allows you up to one year after the original 90 days to request an extension.
Fill out Form T400A – Application for Extension of Time to File an Objection
Write a short, honest explanation of why you missed the deadline (illness, documents delayed, personal hardship, etc.)
Send the form to the CRA’s Appeals Division; ideally with supporting documents

The more detailed and reasonable your explanation, the better your chances.

What the CRA Looks for When Approving Extension Requests

Getting an extension isn’t automatic. The CRA wants to see that:

You had a valid reason for missing the deadline (medical issues, serious personal circumstances)
You acted as soon as you could once you realized you were late
Your objection isn’t frivolous - you have a legitimate issue with the reassessment

It’s not just about asking; it’s about showing that you tried to follow the rules but had something unavoidable come up.

If CRA Says No – What Next?

Let’s say the CRA rejects your extension request. You’re not completely out of options. You can apply to the Tax Court of Canada under Section 166.2 for a review of the decision. This is more formal and often needs legal or accounting help, but it’s there if you need it. Just be aware that you must do this within 90 days of CRA denying your request.

CRA Review Letters and Missed Deadlines – How They Connect

Sometimes people land here not because of a reassessment, but because of a CRA review letter. If you’ve received one, it usually means CRA is reviewing a credit or deduction you claimed. While it’s not the same as an audit, it can lead to adjustments and if those happen, the Notice of Objection and extension process we just talked about could come into play. Here’s what you should do:

Respond by the date given in the letter
Include all requested documents
If you're late, CRA may still accept your info—explain why you’re late and be polite

And if it turns into a reassessment you don’t agree with? Now you know how to request an extension to object.

How CJCPA Helps You Handle CRA Extensions

Trying to deal with this yourself can feel like a full-time job. That’s where we come in. At CJCPA, we:

Review your eligibility for an extension
Help draft your Form T400A and supporting letters
Communicate directly with CRA on your behalf
Represent you through the objection and appeal process

Proven Client Trust & Testimonials

Our clients say it best. Businesses that partner with CJCPA trust us for our reliability, expertise, and focus on helping them grow. Here's what one of them had to say:

Whether it’s your first time dealing with CRA or you’ve done this before, we make sure nothing falls through the cracks. If you’re a business owner, one of our corporate tax accountant team members can step in to assist with more complex matters.

Final Thoughts

Missing a CRA deadline isn’t the end of the world but ignoring it can make things worse. The CRA does offer second chances, but you need to ask the right way and within the right time frame. If you’re unsure what to do next, reach out to us today. We help people get back on track every day.

FAQs

How do I respond to a CRA review letter?

Send all requested documents by the deadline. If you're missing something, let CRA know. Always keep copies for your records.

Is a CRA review letter the same as an audit?

No. It’s a routine check. But if CRA finds something off, it could turn into a reassessment or even an audit later.

What happens if I miss the deadline to file a Notice of Objection?

You can apply for an extension using Form T400A. You have up to one year after the 90-day deadline to do this.

Can I get more time to file my taxes?

Not usually. CRA expects you to file by the set income tax deadline. If you're late, penalties and interest apply, but relief may be available in special cases.

What documents should I send with my extension request?

Include your Form T400A, a clear letter explaining why you're late, and any documents that support your reason (e.g., medical notes, legal paperwork).

How to Request a CRA Tax Filing Extension & When It Gets Approved?

Understanding CRA Deadlines: What You Can’t Miss

What the CRA Does Allow You to Extend