Goods and services tax/harmonized sales tax (GST/HST)

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:

• the Informal Procedure, you can apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment.
• the General Procedure, you can appeal the Tax Court of Canada judgment to the Federal Court of Appeal, and a Federal Court of Appeal judgment to the Supreme Court of Canada, with that court's permission.

For more information, see the following publication:

• GST/HST Memoranda series, Chapter 31, Objections and Appeals