Situations In Which You Can File an Objection
You can file an objection if:
- you disagree with a notice of assessment or a notice of determination because you feel that we misinterpreted the facts or misapplied the law; or
- you did not receive a response within 180 days after filing a refund application pursuant to:
- a tax law other than the Taxation Act, the Act respecting municipal taxation or the Mining Tax Act, or
- the International Fuel Tax Agreement.
You cannot file an objection if your only reason for doing so is to make a complaint about services you received, or if you disagree with:
- a statement of account;
- a draft assessment; or
- a collection notice.
For situations in which you cannot file an objection, we encourage you to get in touch with the person handling your file or to contact the Bureau de la protection des droits de la clientèle to request that they intervene in the matter.
You must file your notice of objection within the prescribed time, even if you are filing a complaint with the Bureau de la protection des droits de la clientèle about services you received.
If you disagree with a notice of assessment or determination that we issued after obtaining information from the Canada Revenue Agency (CRA) and you have already filed an objection with the CRA, you do not have to file one with us. That way you can avoid a second debate of the same issue.
If you do file a notice of objection with us, we will suggest that you withdraw it. We will send you the form Conditional Withdrawal of Notice of Objection to complete and return to us. The decision rendered by the CRA or by a court regarding an issue will also apply to your file with Revenu Québec, subject to Québec tax laws.
Interest will continue to accrue on any unpaid balance, even if you conditionally withdraw your notice of objection.