Processing Your Objection

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Before reviewing your objection

Before we review your objection, the objections officer handling your file will contact you (or your representative) to:

  • inform you of your rights and obligations and the steps in the review process, to ensure you understand what we expect from you as we review your file;
  • confirm the points and amounts at issue and ensure that your objection is complete;
  • inform you, to the extent possible, of the supporting documents you need to provide if your file is incomplete;
  • decide with you on a deadline that will give you enough time to submit any missing documents or arguments.

The objections officer's role is to ensure that you know the status of your review, the steps in the process, the things you need to do and the time limits you need to respect.

During the review process

After an initial evaluation of your objection and on receiving any additional documents and arguments from you, the objections officer will conduct a fair and impartial review of the points at issue.

During the review, we may contact you to request other information. If we do, we will decide with you on a deadline (which we will confirm in writing) that will give you enough time to submit the information. If you do not provide the requested information, we will complete our review with the information we have and notify you of our decision in writing as quickly as possible.

In considering the objection, we look at:

  • specifics of the disputed notice of assessment or determination;
  • applicable legislation;
  • principles of statutory interpretation;
  • case law;
  • generally recognized accounting principles;
  • interpretation bulletins;
  • legal interpretations and opinions of Revenu Québec; and
  • Revenu Québec's current administrative practices.

Filing an appeal

You can file an appeal with the court if you did not receive a response from us within 180 days of the date of your objection.

If your objection concerns the GST, you can request our consent at any time to file an appeal directly with the Tax Court of Canada, in which case you waive your right to have your notice of assessment reconsidered. You can request the consent in your notice of objection or in a separate document that you file at the same time as your objection or at a later date. If we deny your request, your objection will be processed in the usual way.

Note

When a case is brought before the courts, the objections officer will stop the review and close the file.

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