Disputing a Notice of Assessment or a Notice of Determination

Appealing a Decision Regarding a Notice of Objection or a Notice of Determination of Status

To appeal a decision concerning a notice of objection or determination of status, the person must do one of the following steps.

Appeal to the Court of Québec (Civil Chamber)
The person must: 

  1. submit a legal claim to the office of the Court of Québec (Civil Chamber) in the district where they reside, or in the district of Québec or Montréal, and make the required payment 
  2. announce their legal claim to the Direction du contentieux fiscal et civil of Revenu Québec (at the Montréal or Québec office)

The appeal may concern several notices of assessment issued to the same person.

An individual can appear alone in court or be represented by a lawyer. A company must always be represented by a lawyer.

To find a judicial district, use the online service Search for judicial district.

Summary Appeal to the Small Claims Division of the Court of Québec
The person must:

  1. complete the Summary Appeal Respecting a Fiscal Matter form 
  2. attach the required payment to the form 
  3. transmit all documents in person or by registered mail to the court office of the Small Claims Division of one of the following:
    1. The main city of the judicial district where the person resides 
    2. One of the courthouses in Québec or Montréal

Individuals residing in Îles-de-la-Madeleine can make a summary appeal to the Havre-Aubert courthouse rather than the Percé courthouse.

To find a judicial district, use the online service Search for judicial district.

Note
The appeal to the Court of Québec must relate to a Québec tax law.

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