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Mr. Smith filed his 2018 personal income tax return on March 30, 2019. He received a Notice of Assessment on Sep 9, 2019, disallowing a

Mr. Smith filed his 2018 personal income tax return on March 30, 2019. He received a Notice of Assessment on Sep 9, 2019, disallowing a tax credit in respect of tuition paid to the University of Pennsylvania. The Notice of Assessment had been mailed August 3, 2019. What is the filing deadline for a Notice of Objection, if he wished to dispute the issue? Specify the options for this deadline

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