If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to most assessments and reassessments of the goods and services tax (GST) and the harmonized sales tax (HST). Filing an objection is the first step in the formal process of resolving a dispute. To file an objection:
In the province of Quebec:
The ministère du Revenu du Québec (MRQ) administers the GST in Quebec. To get information on time limits and how to file an objection to a GST assessment or reassessment, contact the MRQ directly.
In all other provinces and territories:
You have to use Form GST159, Notice of Objection (GST/HST). You also have to explain why you disagree and include all the relevant facts and documentation.
Filing an appeal to the courts
If you disagree with our decision resulting from an objection, you can appeal your assessment or determination to the Tax Court of Canada, either under the Informal Procedure or the General Procedure. These procedures are explained in GST/HST Memoranda series, Chapter 31, Objections and Appeals. If you are not satisfied with the judgment of the Tax Court of Canada and you have used:
For more information, see the following publication: