Tax Litigation
FidesLex has extensive expertise in tax law and tax litigation. We represent individuals and businesses in their disputes with tax authorities, whether before administrative tribunals or courts of law.
Our Services
- Representation before tax courts
- Assessment notice challenges
- Negotiation with tax authorities
- Strategic tax planning
- Tax audits
- Appeals
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Our team is ready to assist you. Schedule a consultation to discuss your situation.
What You Need to Know
In tax law, a dispute rarely comes without warning: it almost always begins with an audit, followed by a notice of assessment or reassessment from Revenu Québec or the Canada Revenue Agency. Understanding each stage of the process, and your rights at each one, makes it possible to act at the right time rather than face the consequences of a missed deadline.
From audit to notice of assessment
A tax audit usually begins with a request for documents or a visit from an auditor. You have the right to be represented from this stage on, and to limit the information you provide to what is legally required. If the auditor concludes that tax is owing, they issue a notice of assessment or reassessment, which starts the clock on your right to object.
Contesting an assessment
A challenge begins with a notice of objection filed with Revenu Québec or the Canada Revenue Agency, generally within 90 days of the assessment. If the objection is unsuccessful, the matter can proceed to the Court of Quebec, the Administrative Tribunal of Quebec, or the Tax Court of Canada, depending on the nature of the dispute and the level of government involved.
Voluntary disclosure
A taxpayer who discovers an error or omission in a past return can, under certain conditions, correct the situation through a voluntary disclosure before an audit begins. This program can often avoid the penalties and criminal prosecution that otherwise accompany a late correction.
Avoidance, evasion, and collections
The line between legitimate tax planning and abusive avoidance — targeted by the general anti-avoidance rule — is not always clear, and tax evasion is a separate criminal offence. When an amount remains owing, tax authorities have broad collection powers, including the seizure of bank accounts and wages, which it is sometimes possible to suspend while a dispute is being resolved.
Frequently Asked Questions
What should I do if I receive a notice of assessment?
The deadline to object depends on the taxpayer. A corporation has 90 days after the federal notice was sent. An individual has the later of one year after the filing-due date for the return, or 90 days after the notice was sent (Income Tax Act, s. 165(1)) — so an individual who assumes the deadline lapsed after 90 days often still has a recourse. For Revenu Québec, the deadline is generally 90 days.
Can you represent me during a tax audit?
Yes, we support you throughout the tax audit process, from document preparation to communication with tax authorities, to protect your rights.
What is the difference between tax evasion and tax avoidance?
Tax avoidance uses legal strategies to minimize taxes. Tax evasion is illegal and involves hiding income or providing false information to authorities.
Which courts handle tax disputes in Quebec?
Federal tax disputes are heard by the Tax Court of Canada. Provincial disputes are handled by the Court of Quebec or the Administrative Tribunal of Quebec, depending on the case.
What is the difference between tax law and tax litigation?
Tax law is the branch of law governing taxation: federal and Quebec tax statutes, filing obligations and planning. Tax litigation is its contentious side — objecting to an assessment and representation before the courts when a taxpayer and the tax authorities disagree. FidesLex handles both.