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The Charter of the French language and its regulations govern the consultation of English-language content.

How to File a Notice of Objection

You typically have 90 days from the date of the notice of assessment or notice of determination to file your objection by sending us one of the following:

  • form MR-93.1.1-V, Notice of Objection, or FP-159-V, Notice of Objection (GST/HST), duly completed; or
  • a letter detailing the facts, your reasons for objecting and all the relevant information (such as the number of the notice of assessment or determination in question and the date it was issued).

With your form or letter, you must enclose:

  • a copy of every notice of assessment or determination you are objecting to;
  • all the documents supporting your objection (Do not send originals. We will ask for them if we need them.); and
  • a valid power of attorney, if someone is representing you (if you have already filed a power of attorney for your representative and it is still valid, you do not have to file another).

So that we can process your objection quickly, be sure to provide all the information and documents we need as early as possible in the review process.

Mail your notice of objection and documents to:

Revenu Québec
3800, rue de Marly
C. P. 25025, succursale Terminus
Québec (Québec)  G1A 0B8

You can also fax the documents to one of the numbers below. If you choose this option, do not mail us the documents.

  • 418 577-5254
  • 1 866 374-7286 (toll-free)

Once we receive your objection, we will send you confirmation including information about your objection as well as contact information.


Without reasons, facts or proof to support your objection, we will make our decision based on the information we already have on file.

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Suspension of collection measures

In certain situations, we can suspend collection measures while an objection is being reviewed. Interest, however, will continue to accrue on the debt during that time. For more information on when we can suspend collection measures, see Collection Measures – Tax Debt.

Appointing a representative

You can appoint a representative to act on your behalf and access the information and documents about you in our files. The representative can be a family member, a friend or any other person that you authorize. You must complete form MR-93.1.1-V or form FP-159-V.

If you send us a letter, you must enclose a power of attorney. Complete form MR-69-V, Authorization to Communicate Information or Power of Attorney

We will deal only with your representative during the objection review process, but will inform both you and your representative of the final decision.


The person you appoint as your representative is authorized to act on your behalf only in your objection file. If you want the person to act on your behalf in other matters, you can authorize them by completing form MR-69-V.

If you are acting as a liquidator of a succession, a person appointed by power of attorney, a mandatary, a curator or a tutor, you have to complete and send us form LM-14-V, Information About a Representative. In certain cases, you have to provide specific documents, such as a proof of death or a certified copy of the will.

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