After filing your provincial tax return, did you receive a notice of assessment that seemed inaccurate? You can do something about it.
Contact Revenu Québec
Start by carefully reading all the documents you received concerning your notice of assessment. Have them handy when you call Revenu Québec (1-800-267-6299, option 1).
- Ask questions about the notice received;
- Say that you disagree with the amounts indicated;
- Ask about how to apply to have interest or charges cancelled or reduced.
Did you talk to an agent and are still dissatisfied with the content of your notice of assessment? You can file an objection.
Important: Generally, you have 90 days after the date of the notice of assessment to submit a notice of objection. Start the process right away so that you can make the deadline.
First recourse: object
You can file a notice of objection if you believe that:
- Revenu Québec has misinterpreted the facts;
- The law was not properly applied when your file was handled.
For any other situation, request intervention from the Bureau de la protection des droits de la clientèle instead. The Bureau also handles complaints concerning the quality of Revenu Québec services.
- Gather up all the documents and information about your file. For certain documents, you can make a request for information or for access to information.
- Fill out the Notice of objection form that corresponds to your situation (MR-93.1.1 or FP-159). You can also write a letter describing in detail why you disagree and all the supporting facts. Include the date and the number of the notice of assessment concerned, as well as your contact information.
- Submit your notice of objection, with a copy of the notice of assessment and all supporting documents. If you are mailing in the form, send photocopies and keep the originals.
There are no fees for notices of objection. An agent will follow-up with you about your notice. Normally, a decision is rendered within 6 to 12 months.
Do you have an amount to reimburse? Revenu Québec will not do anything to collect it while the notice of objection is being processed. However, interest on the debt continues to accrue until the amount is paid in full or is cancelled.
Second recourse: contest the decision
If the review decision does not satisfy you, you have 90 days to:
- Contest a decision about a provincial tax law before the Court of Québec (Civil Division or Small Claims Division);
- Appeal a decision about the GST/HST before the Tax Court of Canada.
If Revenu Québec has not rendered a decision after 6 months, you can approach these courts.
You are not obliged to use the services of a professional (attorney, tax expert, accountant) to contest. However, they may be useful in helping you prepare your case. Their honoraria are tax-deductible for the year during which they were paid.
Problems in interacting with Revenu Québec?
The Québec Ombudsman can help you. For example, contact us if:
- Revenu Québec uses collection measures during the objection process;
- You are having trouble reaching a payment agreement with Revenu Québec;
- You are dissatisfied with how your intervention request was handled by the Bureau de la protection des droits de la clientèle.
Our services are confidential and free.