Chartered Professional Accountant (CPA) Core 1 Practice Exam 2026 - Free CPA Practice Questions and Study Guide

After receiving a Notice of Assessment, you have 90 days to file a Notice of Objection. This 90-day window is the standard period set so taxpayers have a clear, predictable time to review the assessment and decide whether to contest it, while the tax authority can move toward resolution in a timely way. The period is counted from the date on the NOA, and extensions are possible only if you request and obtain approval before the deadline in limited circumstances.