Do I dispute with Revenu Québec or the CRA?

Potentially both. Quebec collects its own personal income tax, so a single issue can generate parallel provincial and federal assessments requiring separate objections.

How do I object to an assessment?

File a notice of objection within the statutory deadline stated on the assessment. Missing it can end your right to dispute regardless of merits.

Can penalties be reduced?

Relief may be available where there is a reasonable explanation, or through voluntary disclosure made before Revenu Québec raises the issue.

Where does an appeal go?

Generally to the Cour du Québec after the objection stage — not the Tax Court of Canada, which handles federal assessments.

Revenu Québec — Assessments, Objections & Tax Disputes

Revenu Québec

Revenu Québec administers Quebec's tax system, including provincial income tax and QST. Quebec is the only province that collects its own personal income tax, so Quebec residents can face parallel disputes with both Revenu Québec and the CRA. Assessments are disputed by filing a notice of objection within a strict statutory deadline, then appealing to the Cour du Québec.

What it does

Assesses and collects Quebec income tax and QST
Conducts audits and issues reassessments
Decides objections to assessments
Administers certain benefit and support programmes

Matters it hears

Income tax assessments and reassessments
QST assessments and input tax refunds
Penalty and interest relief requests
Collection and payment arrangement disputes

Appeals & review

Appeals generally go to Cour du Québec.

After an objection, appeals generally proceed to the Cour du Québec — separate from federal appeals, which go to the Tax Court of Canada.

Appeal and review deadlines are short and strictly applied. Treat the decision date as the start of a clock.

Frequently Asked Questions

Do I dispute with Revenu Québec or the CRA?: Potentially both. Quebec collects its own personal income tax, so a single issue can generate parallel provincial and federal assessments requiring separate objections.
How do I object to an assessment?: File a notice of objection within the statutory deadline stated on the assessment. Missing it can end your right to dispute regardless of merits.
Can penalties be reduced?: Relief may be available where there is a reasonable explanation, or through voluntary disclosure made before Revenu Québec raises the issue.
Where does an appeal go?: Generally to the Cour du Québec after the objection stage — not the Tax Court of Canada, which handles federal assessments.

Get matched with a lawyer

Tell us about your situation and we'll connect you with verified firms that handle it. It's free and there's no obligation.

General information about jurisdiction and process, not legal advice. LegalCounselNearMe is not a law firm and is not affiliated with Revenu Québec. Procedures, forms and fees change — the official site is authoritative.