Decisions on objection are based on the evidence you provided and take into consideration applicable laws and interpretations of them.

In certain situations, you may be able to enter into an agreement called a “transaction.” The transaction may be proposed by the tax dispute processing officer or by you (or your representative).

Both sides must be willing to make compromises. Note, however, that you have to waive your right to contestation before the Court of Québec for all elements covered by the transaction and that the transaction is not intended as a way of reaching a compromise in respect of an outstanding debt. The transaction settles the dispute so it will not have to be brought before the court. The tax dispute processing officer will prepare an official document, which all parties must sign.

If negotiations do not lead to a transaction being signed, the tax dispute processing officer will make a decision on opposition. You can contest the decision before the court.