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
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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.