How to file a proceeding

Apply in writing

If you think that a decision concerning you rendered by a department, agency or municipality should be different, you can contest this decision by filing a motion (or application) in writing at the Tribunal. This is called "filing a proceeding".

To make your application, it is preferable to use the Tribunal's form, called a "Motion to Institute a Proceeding". This form gives you some useful information and indicates what you must provide to the Tribunal.


If you wish to receive the form by mail, contact the Tribunal.


You may also write a letter addressed to the Tribunal.


In all cases, make sure you respect the following requirements:

  • You must sign your application (obligatory) and indicate your name and your coordinates (address, telephone, e-mail, etc.), as well as those of your lawyer or, if the law allows it, of an another representative.
  • You must specify in your application why you are contesting the decision of the government department, agency or municipality, and what you want the Tribunal to do for you (for example, set aside or modify this decision).
  • You must attach to your application a copy of the contested decision and any other document connected with your application (for example, a recent medical report on your state of health).
  • If you do not have these documents in your possession, you must indicate the date of the decision that you are contesting, as well as the name and number of the file that the department, agency or municipality possesses concerning you.
  • Keep a copy of each document, as well as a copy of your application.
  • If you have fees to pay for your proceeding, you must attach the amount of these fees (by cheque or money-order) or provide the information required for payment by credit card, to your application. For more information on the amount of fees and methods of payment, see Fees to pay.


Your application may be prepared and sent to the Tribunal by your lawyer or, exceptionally, by another representative when you are authorized to do so. Your lawyer or your representative can also sign the application form in your place.


If your proceeding involves the area of municipal taxation, it must focus on the same points as the application for revision that you made to the municipality. You must also prepare an application for each evaluation unit or each place of business.

When your application is ready, you must send it to the Tribunal. You can either bring it in person, or transmit it by fax or by mail:

Even if you have already sent your application to the Tribunal, it is possible to ask to modify it or add information to it. However, for applications dealt with by the Immoveable Property Division, the Territory and Environment Division, and the Economic Affairs Division, any modification or addition will have to be authorized by the Tribunal at a hearing scheduled for this purpose.


You can use the form provided by the Tribunal or write a signed letter specifying what you want to change or add to your application.


You must then send the form or letter to the Tribunal and to the department, agency or municipality whose decision you are contesting.

When the Tribunal receives your application, it opens a file concerning you. This file bears an identification number.


Then, the Tribunal sends you a letter confirming that it has received your application. This letter is called an "Acknowledgement of receipt" and indicates the identification number of your file. Make sure you have this number in your possession when you contact the Tribunal.


You can communicate with the Tribunal if you need a piece of information that is in your file. You may also go to the Tribunal to consult your file in person, but you must first contact the Tribunal.

You should always inform the Tribunal of any change in your coordinates (telephone, address, etc.) and those of your lawyer or other representative. In this way, the Tribunal can always contact you and send the documents you need.


Please note that you can inform the Tribunal of a change of address by e-mail at the following address:

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