Decision on Objection
We base our decisions on the facts, reasons and documents you submitted, as well as on the applicable legislation and rules.
The three possible outcomes are described below.
If you have appointed someone to represent you, he or she is the person we will deal with when processing your file. We will contact you only to inform you of our final decision (we will also inform your representative).
Objection granted in full (notice of reassessment issued)
If your objection is granted in full, the tax dispute processing officer may call you to explain. They will mail you the written final decision. A copy will also be sent to your representative, if you have one. We will then issue a notice of reassessment based on the final decision.
Objection granted in part (notice of reassessment issued)
If your objection is granted in part, the tax dispute processing officer will call you to explain their position and the result of their review.
If your file is incomplete, you will be able to send the officer additional documents or information within a reasonable time that you and the officer agree on. The time limit will be specified in writing.
After reviewing your additional documents and/or information, the officer will contact you to explain the final decision and mail you (and your representative, if you have one) a letter confirming it. We will then issue a notice of reassessment based on the final decision.
Objection denied (original notice of assessment upheld)
If your objection is denied, the tax dispute processing officer will call you to explain their position and the result of their review.
If your file is incomplete, you will be able to send the officer additional documents or information within a reasonable time that you and the officer agree on. The time limit will be specified in writing.
After reviewing your additional documents and/or information, the officer will contact you to explain the final decision and mail you (and your representative, if you have one) a letter confirming it.
Without reasons, facts or proof to support your objection, we will make our decision based on the information we already have on file.
Closing your file
The tax dispute processing officer will record the basis for their decision in your objection file and then close your file. They may also write up a memorandum on objection, which remains available on request even after your file has been closed.
The tax dispute processing officer will remain available to answer any questions you may have after receiving the final decision.
If you disagree with the decision, you can file a contestation with the Civil Chamber or Small Claims Division of the Court of Québec or, for GST/HST matters, bring an appeal before the Tax Court of Canada.