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ARTICLE · 20 SEPTEMBER 2017

Comment Contester Une Cotisation Fiscale?

Miller Thomson
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Suivant une vérification fiscale effectuée par RQ ou par ARC du Canada, les autorités fiscales peuvent émettre des nouvelles cotisations à l'encontre du contribuable qui a fait l'objet de cette vérification.

CanadaTax
Marie-Hélène Tremblay
Marie-Hélène Tremblay
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Journal L'Entrepreneur Général – Édition été 2017

Suivant une vérification fiscale effectuée par Revenu Québec (« RQ ») ou par l'Agence du revenu du Canada (l'« ARC »), les autorités fiscales peuvent émettre des nouvelles cotisations à l'encontre du contribuable qui a fait l'objet de cette vérification.

La première étape du processus de contestation pour le contribuable qui est en désaccord avec des nouvelles cotisations émises à son encontre est une étape administrative qui consiste à déposer des oppositions auprès de RQ ou de l'ARC. Le contribuable bénéficie normalement d'un délai de quatre-vingt-dix (90) jours suivant la date d'émission des nouvelles cotisations afin de produire les oppositions tant auprès de RQ que de l'ARC. Les autorités fiscales mettent à la disposition des contribuables des formulaires contenant les renseignements requis pour le dépôt des oppositions. Il est possible, voire souhaitable, d'accompagner ces formulaires de

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