You typically have 90 days from the date of the notice of assessment or notice of determination to file your objection.

You can file your objection:

• online, using the service for filing notices of objection in My Account for individuals, My Account for businesses and My Account for professional representatives;
• by mail, using:
  • 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).

Whichever method you use, 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 one).

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.

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

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.

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

Acting as a representative

Complete and send us form LM-14-V, Information About a Representative, to inform us that you are acting, alone or jointly with others, as the representative of another person in one of the following capacities:

• liquidator of a succession;
• tutor of a minor or a person unable to administer their property;
• temporary representative of a person unable to administer their property;
• mandatary, subject to the terms of a mandate (whether or not a protection mandate) or power of attorney, of a person who is either able or unable to administer their property.

In certain cases, you have to provide specific documents, such as a proof of death or a certified copy of the will.

Getting information about your file

You can check the status of your opposition file using the service in My Account for individuals, My Account for businesses or My Account for professional representatives.