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If you filed your 2014 tax return on time by the extended May 5th deadline, you likely have already received your Notice of Assessment. It important to pay close attention to the mailing date printed on that notice if you plan to challenge it later on by filing a Notice of Objection.The deadline for filing an objection is one year from the normal filing due date or 90 days after the date printed on the Notice of Assessment, whichever is later.If you miss the deadline, you can still apply to the Canada Revenue Agency within one year of the deadline for an extension of time to object. The application must include the reasons you didn object before the deadline and be addressed to the Chief of Appeals in an Appeals Intake Centre.Also, you need to demonstrate that you were unable to object within the time limits, you were unable to instruct someone else to act for you, you had a fide intention to object, it would be just and equitable to extend the deadline and the application was made as soon as circumstances permitted.And Canadians do file objections, nearly 84,000 in 2013 2014 alone, but only a small fraction, some 4,500, were appealed to the Tax Court of Canada, according to the CRA Annual Report to Parliament.Let take a look at a case where a recent taxpayer challenged the CRA on her ability to claim the foreign tax credit.

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I have heard from several dog show competitors just how much they love using these methods to train their dogs. Many of my clients were newcomers to the dog show industry and with a little help from clicker training, they moved up the ranks rather quickly. They couldn’t believe how easy it was to learn and how quick their dogs progressed with the training..

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