Québec Ombudsman
If you feel you have been unfairly treated in any tax-related matter, you may file a complaint with the Québec Ombudsman.
The role of the Québec Ombudsman (Public Protector) is to monitor the activities of the departments and agencies of the Québec government, and to correct any negligence, error, abuse or unfair treatment on their part.
The Québec Ombudsman is consequently authorized to investigate complaints pertaining to the activities of the public administration, but does not have decision-making authority.