How to File a Notice of Objection

You must file your notice of objection within the prescribed time by sending us:

  • a duly completed copy of form MR-93.1.1-V, Notice of Objection, or form FP-159-V, Notice of Objection (GST/HST); or
  • a letter setting out the facts and reasons for your objection.

You can mail the form or letter and any supporting documents to the address below.

Revenu Québec
3800, rue de Marly
C. P. 25025, succursale Terminus
Québec (Québec)  G1A 0B8

You can also fax the documents to:

  • 418 577-5254; or
  • 1 866 374-7286 (toll-free).

It is important to provide all the relevant facts, reasons and proof to support your objection as early as possible in the review process. Do not send original documents unless we ask for them. It is also helpful to include a copy of the disputed notice of assessment or determination. This will help us review your file and find a solution more quickly. We will make our decision based on the information you have provided.

On receiving your notice of objection, we will send you a letter of acknowledgement that includes details on who you can contact to get information about your file.


If you file an objection with regard to a notice of assessment that was issued following an audit, and you send us information that the auditor had requested but that you did not provide at that time, we may forward it so the auditor can complete the audit. The auditor will then either:

  • forward your file to the objections department (if issues remain unresolved); or
  • issue a notice of reassessment.

Suspension of collection measures

In certain situations, we can suspend collection measures while an objection is being reviewed. Interest, however, will continue to accrue on the debt during that time. For more information on when we can suspend collection measures, see Collection Measures – Tax Debt.

Appointing a representative

You can appoint a representative to act on your behalf and access the information and documents about you in our files. The representative can be a family member, a friend or any other person that you authorize in the notice of objection form or the objection letter you send us.

We will deal only with your representative during the objection review process, but will inform both you and your representative of the final decision.


The person you appoint as your representative is authorized to act on your behalf only in your objection file.

If you want the person act on your behalf in other matters, you can authorize them by completing form MR-69-V, Power of Attorney, Authorization to Communicate Information, or Revocation, and sending it to us.

If you are acting as a liquidator of a succession, a person appointed by power of attorney, a mandatary, a curator or a tutor, you have to complete and send us form LM-14-V, Information About a Representative. In certain cases, you have to provide specific documents, such as a proof of death or a certified copy of the will.

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