Your Options for Recourse
We are committed to offering you high-quality services that meet the standards set out in our service statement (in French only). That's why we adopted the Charter of Taxpayers' and Mandataries' Rights to strengthen your trust in us and ensure that all our decisions are in keeping with our duty to act fairly.
Accordingly, you have the right to know the reasons behind any decision that concerns you and to have them explained to you if you are not satisfied with the way your file was handled or with the service you received. You also have the right to explain your point of view and to be heard.
Contact us
More often than not, disagreements are the result of miscommunication or a lack of information. Therefore, before going any further, we encourage you to contact our client services or the person whose name is given on the communication you received (or a supervisor, if necessary) so that we can try to resolve the issue. Most issues can be resolved by a telephone call or a letter. However, if contacting us does not resolve the issue, see the options for recourse below.
File an objection
If, after contacting us, you are still dissatisfied with the way your file was handled, you can file an objection. Our objections officers will carry out a fair and impartial review of your file, in which discussion is encouraged, and will use the most suitable approaches to deal with your issue.
Our service standards provide that we will inform you of our decision on your objection within six months (for simple or moderately complex files) or twelve months (for more complex files) of the date we open your objection file.
Nearly 90% of all disagreements can be resolved at this stage, without the need to go to court.
File a contestation or appeal
If you disagree with our decision regarding your objection, you can contest it before the Court of Québec (Civil Division or the Small Claims Division) or bring an appeal before the Tax Court of Canada (for matters concerning GST/HST).
Contact the Bureau de la protection des droits de la clientèle
If you feel your rights have not been upheld or you are not satified with a decision, the Bureau de la protection des droits de la clientèle is there to help. As custodian of the Charter of Taxpayers' and Mandataries' Rights, the Bureau plays a key role within Revenu Québec to protect taxpayers' rights and resolve disputes.
As an independent body, the Bureau stays neutral and impartial to provide a new, objective perspective on situations. It also provides a conflict resolution process that is simple, accessible and free of charge.
If you have exhausted the recommended avenues for recourse, you can contact the Bureau de la protection des droits de la clientèle to request that it intervenes in the matter.
Apply for the cancellation or waiver of interest, penalties or charges
In certain very specific and exceptional situations, you can apply to have us cancel or waive the interest, penalties or charges that you owe under a tax law.