Decision on Objection

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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

There are three possible outcomes:

Objection granted in full (notice of reassessment issued)

If your objection is granted in full, the objections officer will mail you the written final decision. You will not be contacted by telephone. A copy will also be sent to your representative, if you have one. We will also 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 or your representative (if you have one) to explain his or her position.

If your file is incomplete, you will be able to send us additional documents or information within a reasonable time that you and the objections officer agree on. After reviewing your additional documents and/or information, we will mail you (and your representative, if you have one) a letter stating the final decision. We will not call you this time. We will also issue a notice of reassessment based on the final decision.

Note
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 or your representative (if you have one) to explain his or her position.

If your file is incomplete, you will be able to send us additional documents or information within a reasonable time that you and the objections officer agree on. After reviewing your additional documents and/or information, we will mail you (and your representative, if you have one) a letter stating the final decision. We will not call you this time.

Note
The objections officer may propose an agreement.

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 an appeal with the Civil Chamber or Small Claims Division of the Court of Québec or, for GST/HST matters, with the Tax Court of Canada.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter