Summary Appeal to the Small Claims Division of the Court of Québec

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In certain cases, individuals (not corporations) can file a summary appeal to the Small Claims Division of the Court of Québec to contest a decision on a notice of objection filed regarding a notice of assessment issued under Québec fiscal law. At the hearing, you cannot be represented or assisted by a lawyer or any other person.

Note
  • If you decide to file a summary appeal to contest a decision concerning a notice of assessment issued under Québec fiscal law, you can also file an appeal to the Civil Division of the Court of Québec.
  • You cannot file a summary appeal to the Small Claims Division of the Court of Québec to contest a decision on a notice of objection concerning a notice of assessment issued under the Excise Tax Act (GST/HST).

Extension of the deadline for filing an appeal

If the deadline for filing an appeal has expired, you can apply to a judge of the Court of Québec for an extension. You must apply no later than one year following the expiration of the deadline. You must also show that it was impossible for you to appeal by the deadline and that you applied for an extension as soon as the circumstances permitted.

Cases eligible for summary appeal

A summary appeal is possible if you are applying to:

  • reduce, by no more than $4,000 (excluding applicable interest and penalties), the amount of income tax payable shown on your notice of assessment. However, if you base your appeal on a loss you sustained in the taxation year or another year, the loss must not exceed $15,000;
  • contest an assessment relating to consumption tax duties not exceeding $4,000;
  • contest interest charges or penalties not exceeding $1,500;
  • contest a decision made by the Minister under section 65 of the Act respecting the Québec Pension Plan;
  • contest an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;
  • contest an assessment under the Act respecting the Québec Pension Plan relating to self-employment earnings;
  • contest the determination of a consumption tax refund, where the initial amount claimed does not exceed $4,000;
  • contest an assessment under the Act respecting labour standards or the Act to promote workforce skills development and recognition relating to contributions not exceeding $4,000.

Deadline

You must file your summary appeal to the Small Claims Division of the Court of Québec within 90 days of the date shown on:

  • the notice of the decision made by the Minister of Revenue, if the assessment has been confirmed; or
  • the notice of reassessment, if the assessment has been amended or cancelled.

Summary appeal proceedings

Follow the steps below to file a summary appeal.

  • Complete form LM-93.13-V, Summary Appeal Respecting a Fiscal Matter.
  • Send the form by registered mail to the office of the Small Claims Division of the Court of Québec: 
    • in the chief place of the judicial district in which you reside;
    • at the Montréal or Québec courthouse; or
    • at the Havre-Aubert courthouse (instead of the Percé courthouse), if you live in the Îles-de-la-Madeleine).
  • Pay a $35 fee for each summary appeal. If your appeal concerns several assessments, you must pay the fee for each assessment.

You can pay:

  • in cash;
  • by certified cheque or postal money order made payable to the Minister of Finance;
  • by credit card; or
  • by debit card.

Your payment must accompany form LM-93.13-V.

Judgments

Judgments of the Small Claims Division of the Court of Québec are final and not subject to appeal.

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