Applying for an Extension of the Time Limit for Filing an Objection
If you do not file your notice of objection within the prescribed time, you can apply for an extension by filing form MR-93.1.3-V, Application to Extend the Objection Deadline, within one year after the time limit for filing an objection has expired.
In the application, you must explain why you did not file the notice of objection within the prescribed time and demonstrate the following, depending on whether you are applying under the Tax Administration Act (TAA) or the Excise Tax Act (ETA):
- You were unable to act or appoint someone to act on your behalf within the time provided for objecting (TAA and ETA).
- You applied for an extension as soon as circumstances permitted (TAA and ETA).
- You intended to file an objection (ETA).
- It would be just and equitable to grant the application given the reasons and circumstances (ETA).
For more information, see the current version of interpretation bulletin LAF. 93.1.3-1, Extension of the Deadline for Filing an Objection, on the Publications du Québec website.
If we grant your application for an extension, we will inform you in writing and will consider the date we accepted the application as the date the notice of objection was filed.
If we deny the application for an extension, you can apply to the Court of Québec for a review of the decision within 90 days after the mailing date of the decision. If the decision concerns the goods and services tax (GST) or the harmonized sales tax (HST), you must apply for a review to the Tax Court of Canada within 30 days of the decision. Note that you may have to submit two applications for a review if your file concerns the QST and the GST/HST.