Contestation Before the Court of Québec (Civil Division)
Any taxpayer, whether an individual or a corporation, can file a contestation with the Court of Québec (Civil Division) to contest a decision concerning a notice of objection filed with regard to a notice of assessment issued under Québec fiscal law.
You cannot file a contestation with the Court of Québec to contest a decision on a notice of objection concerning a notice of assessment issued under the Excise Tax Act (GST/HST). You can, however, bring an appeal before the Tax Court of Canada.
You must file your contestation at the office of the Court of Québec within 90 days of the date shown on:
- the notice of the decision made by the Minister of Revenue, if the assessment has been confirmed; or
- the notice of reassessment, if the assessment has been amended or cancelled.
If the deadline for filing a contestation has expired, you can apply to a judge of the Court of Québec for an extension. You must apply no later than one year following the expiration of the deadline. You must also show that it was impossible for you to file a contestation by the deadline and that you applied for an extension as soon as the circumstances permitted.
You can choose to represent yourself or to be represented by a lawyer before the Court of Québec. However, corporations must always be represented by a lawyer.
You must file your contestation with the Court of Québec in the district where you reside or the district of Québec or Montréal, as applicable. Your judicial demand must be served by a bailiff on the Direction du contentieux fiscal et civil at Revenu Québec's Montréal or Québec office.
You must pay a fee of $90 for each contestation. If your contestation concerns two or more assessments, you must pay a fee of $90 for each assessment.
You can pay the fees:
- in cash;
- by certified cheque or postal money order made payable to the Minister of Finance;
- by credit card; or
- by debit card.
Your payment must accompany the contestation filed at the office of the Court of Québec.
Either party may appeal the judgment of the Court of Québec to the Québec Court of Appeal.