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Taxation law

New Rules for Challenging Tax Assessments

Jan 21st, 2021

By Frédéric Delisle

By virtue of a publication dated January 20, 2021, the Quebec Revenue Agency reiterated that since January 1, 2021, new rules apply in order to challenge tax assessments before the Small Claims Division of the Court of Quebec. By virtue of these new rules :

  • “The minimums for filing a contestation are increased. For example, a contestation can be filed with the Small Claims Division to reduce, by up to $15,000 (excluding applicable interest and penalties), the amount of income tax payable shown on a notice of assessment. Prior to January 1, 2021, the minimum was $4,000.
  • Persons other than individuals can file a contestation with the Small Claims Division if they had 10 or fewer employees throughout the 12 months preceding the day on which the contestation was filed.
  • Disputes can be submitted to mediation at no additional cost if the parties consent.
  • Individuals who are unable to represent themselves because of some encumbrance can be represented for free by their spouse or by a relative, a friend or a person connected by marriage or civil union.
  • Revenu Québec has 90 days from the date the office of the Small Claims Division receives a contestation to file with the office and notify to the person a memorandum setting out the grounds of defence and the exhibits in support of [the contentions of] the defence. Revenu Québec must also specify whether it intends to submit the dispute to mediation.
  • The court can take the case management measures it sees fit at any time in the course of the proceeding.”

To validate that it is possible to contest a tax assessment issued against you under these new rules, or to obtain assistance in the preparation of your file, do not hesitate to contact one of the members of Spiegel Sohmer's tax team.