Time Limit for Filing a Notice of Objection
You typically have 90 days from the date of the notice of assessment or notice of determination to file an objection. The deadline may be shown on the notice.
You must count exactly 90 days from the day after the date the notice was issued. For example, if the notice is dated November 19, you have until February 17 (not 19) to file your notice of objection.
For individuals and testamentary trusts, the time limit for filing a notice of objection can be one year after the deadline for filing the return for the taxation year, provided the notice of assessment was issued under the Taxation Act and the one-year time limit is to their advantage.
The extended time limit may also be granted to an individual or testamentary trust objecting to:
- a notice of assessment issued under Chapter IV of the Act respecting parental insurance with regard to:
- the eligible wages of a person to whom section 51 of the Act applies,
- the business income of a self-employed worker,
- the eligible remuneration of a person responsible for a family-type resource or an intermediate resource;
- a notice of assessment issued under sections 220.2 to 220.13 of the Act respecting municipal taxation;
- a notice of assessment issued under section 83 of the Act respecting the legal publicity of enterprises;
- a notice of assessment that concerns an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l'assurance maladie du Québec;
- a tax established under the Act respecting the Québec Pension Plan that concerns:
- the earnings of a self-employed worker,
- the earnings from activities carried out as a person responsible for a family-type resource or an intermediate resource;
- a notice of assessment issued under sections 358 to 360 of the Act respecting the Québec sales tax.
If you do not receive a response from us within 180 days of filing a refund application under the International Fuel Tax Agreement or a tax law other than the Taxation Act, the Act respecting municipal taxation and the Mining Tax Act, you can file an objection.
If you receive a notice of assessment determining your refund after the 180-day period for receiving a response has expired, you have the standard 90 days from the date the notice was issued to file an objection. In other words, you can file an objection within 90 days of receiving a notice of assessment determining a refund regardless of whether the 180 days for receiving a response have expired.
Your notice of objection must be filed within the prescribed time to be receivable, even if you are filing a complaint with the Bureau de la protection des droits de la clientèle about services you received.
If you were unable to file an objection within the prescribed time, you can apply in writing for an extension.