Decision on Objection

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We base our decisions on the facts, reasons and documents you submitted, as well as on the applicable legislation and rules.

The three possible outcomes are described below.

If you have appointed someone to represent you, he or she is the person we will deal with when processing your file. We will contact you only to inform you of our final decision (we will also inform your representative).

Objection granted in full (notice of reassessment issued)

If your objection is granted in full, the objections officer may call you to explain. The officer will mail you the written final decision. A copy will also be sent to your representative, if you have one. We will then issue a notice of reassessment based on the final decision.

Objection granted in part (notice of reassessment issued)

If your objection is granted in part, the objections officer will call you to explain his or her position and the result of his or her review.

If your file is incomplete, you will be able to send the officer additional documents or information within a reasonable time that you and the officer agree on. The time limit will be specified in writing.

After reviewing your additional documents and/or information, the officer will contact you to explain the final decision and mail you (and your representative, if you have one) a letter confirming it. We will then issue a notice of reassessment based on the final decision.

Note
In some situations, the objections officer may propose an agreement.
Objection denied (original notice of assessment upheld)

If your objection is denied, the objections officer will call you to explain his or her position and the result of his or her review.

If your file is incomplete, you will be able to send the officer additional documents or information within a reasonable time that you and the officer agree on. The time limit will be specified in writing.

After reviewing your additional documents and/or information, the officer will contact you to explain the final decision and mail you (and your representative, if you have one) a letter confirming it.

Note
In some situations, the objections officer may propose an agreement.
Note

Without reasons, facts or proof to support your objection, we will make our decision based on the information we already have on file.

Closing your file

The objections officer will record the basis for his or her decision in your objection file and then close your file. He or she may also write up a memorandum on objection, which remains available on request even after your file has been closed.

The objections officer will remain available to answer any questions you may have after receiving the final decision.

If you disagree with the decision, you can file a contestation with the Civil Chamber or Small Claims Division of the Court of Québec or, for GST/HST matters, bring an appeal before the Tax Court of Canada.

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