Taxpayer and Mandatary Recourse
Taxpayers and mandataries who disagree or are dissatisfied with the processing of their files have several options when it comes to asserting their rights throughout the tax audit process.
- 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 may file a notice of objection within 90 days following the date appearing on the notice, if he or she disagrees with it. Within the 90-day period, the taxpayer or mandatary can contact us and put forward arguments to have the notice of assessment amended.
- 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 may 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 register 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 Protecteur du citoyen, who may intervene in fiscal matters.