Your Options for Recourse
We are committed to offering you high-quality service that meets the service standards set out in our service statement. That's why we adopted the Charter of Taxpayers' and Mandataries' Rights to strengthen your trust in us and ensure that all our decisions are in keeping with our duty act fairly.
Accordingly, you have the right to know the reasons behind any decision that concerns you and to have them explained to you if you are not satisfied with the way your file was handled or with the service you received. You also have the right to be heard and to explain your point of view. Your options for recourse are explained below.
More often than not, disagreements are the result of miscommunication or a lack of information. Therefore, before going any further, we encourage you to contact our client services or the Revenu Québec employee whose name is given on the communication you received so that we can try to resolve the issue.
File a notice of objection
If, after contacting us, you are still dissatisfied with the way your file was handled, you can file a notice of objection to contest a notice of assessment or a notice of determination (in respect of a loss, the solidarity tax credit, etc.). You can also file a notice of objection for a refund application that has gone without reply.
File an appeal
If you disagree with our decision regarding your notice of objection, you can file an appeal with the civil or small claims division of the Court of Québec, the Tax Court of Canada (for matters concerning GST) or the Superior Court of Québec (for support payments).
Contact the Bureau de la protection des droits de la clientèle
If you have exhausted the recommended avenues for recourse, you can contact the Bureau de la protection des droits de la clientèle to request that they intervene in the matter.
Apply for the cancellation of interest, penalties or charges
In certain very specific situations, you can apply to have us cancel the interest, penalties or charges that you owe under a tax law.