Linda Hernandez filed her GST return for the January 1–December 31, 2021 period, claiming a refund of $1,000 since her ITCs exceeded the GST collected. She was selected for a pre-assessment review by the CRA and was asked to submit documentation to support her refund. 

The CRA assessed the return, adjusting the refund of $1,000 to a balance owing of $200. The assessment was issued on July 15, 2022. Linda disagrees with the assessment. 

What can Linda do to dispute the assessment?  Be sure to highlight any important deadlines. She is confident that she will win the dispute and does not plan to pay off the balance owing in the interim.