• FP-159 – Notice of Objection (GST/HST)

This form is to be used by any person that wishes to object to a notice of assessment under section 301 of the Excise Tax Act.

Before filing a notice of objection with us, please contact a Revenu Québec representative at the telephone number shown on the notice of assessment to try to resolve the matter. If a solution cannot be found, complete this form.

This form and all supporting documents must be sent to the following address:

Direction des oppositions – Québec
Revenu Québec
3800, rue de Marly, secteur 5-1-8
Québec (Québec) G1X 4A5

You can also sent this form and all supporting documents by fax to 418 577-5254 or, toll-free, 1 866 374-7286. If you send documents by fax, you do not need to mail the original copy of this form.