Processing Your Objection
Before we review your objection, the tax dispute processing officer handling your file will contact you (or your representative) to:
- reexamine a notice of assessment or determination issued by another person or team to ensure impartiality;
- give you the opportunity to be heard and to discuss your file;
- guarantee you courteous, personalized service;
- inform you of our decision as quickly as possible;
- explain the reasons for our decision.
The tax dispute processing officer is the person who will guide you through the entire process. As a first step, the officer will contact you to:
- inform you of your rights and obligations and the steps in the review process, to ensure you understand what we expect from you as we review your file;
- confirm the disputed elements and amounts;
- make sure that your file is complete or reach an agreement with you on a reasonable deadline for submitting the missing arguments and documents and confirm it in writing.
The tax dispute processing officer's role is to ensure that you know the status of your objection, the steps in the process, the things you need to do and the time limits you need to respect.
The officer will then:
- analyze your file;
- contact you for more information if necessary;
- consider your version of the facts and your arguments;
- send you their preliminary findings;
- reach an agreement with you on a reasonable deadline for submitting additional arguments and documents and confirm it in writing;
- make a decision based on the facts, the evidence you submitted and the applicable legislation.
In considering the objection, the officer looks at:
- applicable legislation;
- principles of statutory interpretation;
- case law;
- generally recognized accounting principles;
- interpretation bulletins;
- legal interpretations and opinions of Revenu Québec; and
- Revenu Québec's current administrative practices.
If you submit facts or documents that we haven not already seen, we may forward them to the person who first handled your file (for example, an auditor) for an initial review.
If the new facts or documents make it possible to settle the dispute in a manner that is satisfactory to you, we will issue you a notice of reassessment and close your file. Otherwise, a tax dispute processing officer will analyze your file and make a decision.
You can file a contestation or appeal with the court if you did not receive a response from us within 180 days of the date of your objection.
If your objection concerns the GST, you can request our consent at any time to file an appeal directly with the Tax Court of Canada, in which case you waive your right to have your notice of assessment reconsidered. You can request the consent in your notice of objection or in a separate document that you file at the same time as your objection or at a later date. If we deny your request, your objection will be processed in the usual way.
When a case is brought before the courts, the tax dispute processing officer will stop the review and close the file.