We treat all files with due care and diligence. If, however, you believe that we mishandled your file, you have the right to submit, in a timely fashion, your version of the facts and provide any documents or information so that we can review our decision.
If, after contacting us and obtaining all the relevant explanations, you still disagree with our decision or believe that we misread the facts of your situation or misapplied the law, and if the law provides no means of contesting the decision (objection, contestation before the Court of Québec or appeal), you can request a review of your file.
For example, if you disagree with our decision on your application for the cancellation or waiver of interest, penalties or charges, you are entitled to request that we examine your file again.
It is essential that you have the opportunity to give your version of the facts while a decision concerning you is being reviewed. We therefore make sure that you can be heard in a timely fashion and have the chance to submit any documents or information you deem appropriate.
We also make sure that every review is conducted by an employee who was not involved in making the original decision-making process.
For example, if you disagree with the amount of income tax you were assessed or the amount of a credit you believe you are entitled to, you can file a notice of objection free of cost by the prescribed deadlines. If you then disagree with our decision regarding your objection, you can contest it before the Court of Québec.
Note, however, that interest will continue to accrue on any unpaid balance during the proceedings.
If reasons beyond your control prevent you from filing your notice of objection within the time allotted, you can apply to the director of the Direction des oppositions for an extension. If your application for an extension is denied, you can apply to the Court of Québec for a review of the decision.
For more information on your rights and recourses, see Recourse for Your Tax-Related Problems (IN-106-V) or the current version of interpretation bulletin LAF. 93.1.3-1, Extension of the Deadline for Filing an Objection (available on the Publications du Québec website). For more on the objection process, see Filing an Objection: It's your right (IN-308-V). Lastly, for more on contesting a decision before the court, see Information on Judicial Recourse (COM-332-V).
If you file an objection to an assessment of income tax, the collection of your balance due will be suspended for as long as the assessment is being contested before the Court of Québec or as long as it is the subject of an appeal, provided the collection is not jeopardized.
Likewise, if you file an objection to an assessment concerning an input tax refund or uncollected QST or contest it before the Court of Québec or by bringing an appeal, you can apply to have us suspend the collection of your balance due for as long as the assessment is the subject of an objection, a contestation before the Court of Québec or an appeal, provided you have met your other tax obligations and the collection is not jeopardized.
Note, however, that interest will continue to accrue on your unpaid balance during the proceedings.