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Disagreeing with a Quebec assessment: protect the deadline

Distinguish a correction from an objection, calculate the filing deadline and prepare the facts and documents behind your disagreement.

A woman listens on the phone while reviewing a letter and notebook at home.

An assessment can differ from the return you filed. Read the explanation first. If you omitted information, a return correction may be the right route. If you disagree with how Revenu Québec interpreted the facts or applied the law, an objection asks it to review that decision.

Revenu Québec encourages you to contact the person handling the file for an explanation. Keep the objection deadline in view while doing that. The administrative objection process is free and preserves access to later court recourse. The objection process.

Work from the date on the notice

The usual deadline is 90 days from the notice of assessment or determination, counted from the following day. It is not three calendar months or 90 days from when you finally opened the envelope.

For an individual objecting to an assessment under Quebec's Taxation Act, the deadline can instead be one year after that year's return-filing deadline if that gives more time. Other specified assessments can also qualify for this rule. Check the tax and notice concerned rather than assuming the longer deadline always applies. Official time-limit rules.

Write down the notice date, relevant filing deadline, calculated objection deadline and the reason that calculation applies. A service complaint does not suspend the objection deadline.

State what should change and why

A useful submission identifies the notice and tax year, the disputed amount, the result requested, the relevant facts and the documents that support them. For example, if an expense was disallowed, explain the expense and the basis for the claim, then connect that explanation to the invoice and other evidence. Sending a folder of unrelated receipts makes that connection harder to follow.

You can file through My Account, mail form MR-93.1.1-V for the relevant Quebec objection, or send a letter with the required details. GST/HST objections use a different form. Include copies of each disputed notice and supporting documents; keep the originals. Add valid representative authority where needed. Save the submission and the acknowledgement. How to file and what to include.

Check whether another process applies

An objection is not the route for disagreeing only with a statement of account, draft assessment or collection notice, or for making a complaint solely about service. Those issues need contact with the responsible person or the appropriate complaint process.

There is also a specific federal coordination rule: if the Quebec notice resulted from information obtained from the CRA and you already objected to the CRA on the same issue, Revenu Québec says you do not need a second objection to it. Confirm those conditions before relying on the exception; two similar notices alone do not establish them. Eligible situations and the CRA exception.

Track the debt and any missed deadline

Interest continues on unpaid amounts while an objection is reviewed, even where collection measures are suspended. Keep the payment question separate from the merits of the dispute.

If the filing deadline was missed, an extension application must generally be made within one year after it expired. Approval is conditional, not automatic: explain the inability to act and why you applied as soon as circumstances allowed. Extension requirements.

Checked October 20, 2026. A file involving several taxes, disputed facts or an imminent deadline may need an authorized representative to review the actual notices and evidence.

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