Notice of Determination
A taxpayer who incurs a loss for Canadian income tax purposes cannot file a Notice of Objection. The taxpayer must request a Notice of Determination from the Canada Revenue Agency (the Canadian tax department) and then file an Objection to it.
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"This article provides information of a general nature only. It may no longer be current. It does
not provide legal advice nor should it be relied upon. If you have specific legal questions you
should consult a lawyer."