Your Options for Recourse
We are committed to offering you high-quality services that meet the 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 to 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 explain your point of view and to be heard.
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 person whose name is given on the communication you received so that we can try to resolve the issue. Most issues can be resolved by a telephone call or a letter. However, if contacting us does not resolve the issue, see the options for recourse below.
If, after contacting us, you are still dissatisfied with the way your file was handled, you can file an objection. Our objections officers will carry out a fair and impartial review of your file, in which discussion is encouraged, and will use the most suitable approaches to deal with your issue.
Our service standards provide that we will inform you of our decision on your objection within six months (for simple or moderately complex files) or twelve months (for more complex files) of the date we open your objection file (normally within two days of receiving it).
Nearly 90% of all disagreements can be resolved at this stage, without the need to go to court.
If you disagree with our decision regarding your objection, you can contest it before the Court of Québec (Civil Division or the Small Claims Division) or bring an appeal before the Tax Court of Canada (for matters concerning GST/HST).
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.
In certain very specific situations, you can apply to have us cancel or waive the interest, penalties or charges that you owe under a tax law.