If you are dissatisfied with our decision regarding a notice of objection, you can contest the decision by filing:
- an appeal with the Civil Division of the Court of Québec if the decision concerns a notice of assessment issued under Québec law (in some cases, you can contest the decision by filing a summary appeal with the Small Claims Division of the Court of Québec); or
- an appeal with the Tax Court of Canada if it concerns a notice of assessment issued under the Excise Tax Act (GST/HST).
You typically have 90 days from the date of the decision to file an appeal. If changes are made to the disputed assessment and you are issued a notice of reassessment, the 90 days begin on the day after that on which the notice of reassessment is sent.
You can also pursue the matter before the courts should we fail to render a decision within 180 days.
If you are a creditor or debtor of support and you are dissatisfied with a decision regarding your support payments, see Contesting a Situation for more information.