Contestation or Appeal
If you do not agree with our decision regarding a notice of objection, you can:
- contest it before the Court of Québec (Civil Division or Small Claims Division) if it concerns a notice of assessment issued under Québec law; or
- bring an appeal to the Tax Court of Canada if it concerns a notice of assessment issued under the Excise Tax Act (GST/HST).
You typically have 90 days from the date of the decision to contest it before the court. If changes are made to the disputed assessment and you are issued a notice of reassessment, the 90 days begin on the day after the date of the notice of reassessment.
Note
You can also pursue the matter before the courts should we fail to render a decision within 180 days.
If you receive or pay support and you do not agree with a decision regarding your support payments, see Contesting a Situation for more information.