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Legal Information/ Legal Briefs

Legal Briefs

Until 2010, these legal briefs provide examples of judgments pertaining to everyday situations. Beginning in 2012, they deal with various topics of general interest, such as rental issues, family law, human rights, civil liability, insurance, dealings between spouses and social aid. They are intended to inform and to prevent undesirable situations.


Legal Briefs 2018

Legal brief
Acknowledgements of debtThis hypelink opens a PDF file in a new window.
In January 2015, Alex lends Rose, his co-lessee, an amount of $3,000 to help her buy a used car. “I’ll pay you back very soon,” she promises. No document is signed. Time passes and Rose seems to have forgotten her debt. 

In June 2016, Rose, who no longer has a car, is about to move out i
Can I object to a notice of assessment?This hypelink opens a PDF file in a new window.
You’ve just received a notice of assessment or determination from the government indicating that you owe a significant amount of money. You are completely flabbergasted, because there is no way you owe that much. In fact, you provided all the required documents. There must be a mistake! The following morning, over a coffee, you discuss this with your work colleagues and one of them tells you that your “goose is cooked” because “a notice of assessment is always deemed to be valid.” Does this mean there is nothing you can do and you have no choice but to pay up? 

Absolutely not! Rest assured that it is generally possible to object to a decision rendered by a tax authority. However, it is true that a notice of assessment from the Canada Revenue Agency (CRA) or Revenu Québec (RQ) is deemed to be valid.This means that you must prove, on a balance of probabilities, that the agency is wrong.

You usually have 90 daysafter the sending of the notice of assessment within which to object. It is possible to extend this time limit to one yearunder certain conditions, in particular, if you can prove that it was impossible for you to act. Be careful, though, because once the period of one year has elapsed, it is no longer possible to object to the assessment. 

You can use objection form T400A4 if the notice of assessment or determination originates from the CRA or form MR-93.1.1-V5 to object to a decision rendered by RQ. You can also send a letter to the Chief of Appeals of your federal tax centre or to the RQ offices. You must explain in detail why you disagree with the assessment and provide all relevant documents in support of your position. 

There is no fee for filing an objection. Furthermore, in most cases, the measures for collecting the contested amount will be put on hold during the objection process. If you are unhappy with the decision rendered following your objection, you can file an appeal before the Tax Court of Canada or the Court of Québec. 

Additional information is available here: 

  • https://www.revenuquebec.ca/en/online-services/forms-and publications/current?details/in-308/
  •  https://www.canada.ca/en/revenue-agency/services/forms?publications/publications/p148.html

You can file an objection yourself or ask a lawyer to represent you. If you think you may be eligible for legal aid, don’t hesitate to make an appointment at the legal aid office nearest your home.

Section 152(8) of the Income Tax Act, RSC 1985, c 1 (hereinafter the “ITA”) and section 1014 of the Taxation Act, CQLR c I-3 (hereinafter the “TA”). 
2 Section 165(1) ITA and section 93.1.1 of the Tax Administration Act, RSQ c A-6.002 (hereinafter the “TAA”). 
3 Section 166.1 ITA and section 93.1.3 TAA. 
4 https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t400a.html
5 https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/mr-9311/

Legal brief *
January  2018
Number  01
Text prepared by   Me Mylène Légaré
* The information set out in this document is not a legal interpretation.
The masculine is used to designate persons solely in order to simplify the text.
© Commission des services juridiques Création: Diane Laurin - 2017