Recourse for Taxpayers and Mandataries After an Audit
Taxpayers and mandataries who disagree or are dissatisfied with the processing of their files have a number of options for asserting their rights after an audit.
- Further to an in-person audit, a taxpayer or mandatary will receive a draft assessment. The taxpayer or mandatary then has 21 days to comment on the draft assessment or otherwise defend his or her position with the auditor, or the auditor's superiors, if necessary.
- A notice of assessment will be sent to the taxpayer or mandatary, who can file a notice of objection within 90 days following the date on the notice, if he or she disagrees with it.
- If a taxpayer or mandatary disagrees with the decision rendered in respect of the notice of objection, he or she may lodge an appeal with the Civil Division of the Court of Québec, the Small Claims Division of the Court of Québec or the Tax Court of Canada (GST).
- Under very specific circumstances (an inability to pay, having been the victim of an error, an exceptional situation), a taxpayer or mandatary can file a request to have interest, penalties or administrative charges cancelled.
- If a taxpayer or mandatary is dissatisfied with the processing of the file, he or she can also lodge a complaint with us.
- If a taxpayer or mandatary believes that he or she has been penalized or has been the victim of an injustice, he or she can contact the Québec Ombudsman, who may intervene in fiscal matters.