{"id":1176733,"date":"2018-08-27T09:47:25","date_gmt":"2018-08-27T13:47:25","guid":{"rendered":""},"modified":"2021-12-01T15:17:09","modified_gmt":"2021-12-01T20:17:09","slug":"4-respectez-lecheance-ou-demandez-un-report","status":"publish","type":"steps","link":"https:\/\/stepstojustice.ca\/fr\/steps\/income-assistance\/4-respectez-lecheance-ou-demandez-un-report\/","title":{"rendered":"4. Respectez l&#8217;\u00e9ch\u00e9ance ou demandez un report"},"content":{"rendered":"<p>Vous devez d\u00e9poser votre avis d&#8217;opposition avant la <strong>derni\u00e8re<\/strong> des dates suivantes\u00a0:<\/p>\n<ul>\n<li>un an apr\u00e8s la date limite pour le d\u00e9p\u00f4t des d\u00e9clarations de revenus de l&#8217;ann\u00e9e pr\u00e9c\u00e9dente;<\/li>\n<li>90\u00a0jours apr\u00e8s que l&#8217;Agence du <span class=\"no-glossary\">revenu<\/span> du Canada (ARC) vous a envoy\u00e9 un <a class=\"links-link ext new-link\" href=\"\/fr\/resource\/https-www-canada-ca-en-revenue-agency-services-tax-individuals-topics-about-your-tax-return-a-copy-your-notice-assessment-reassessment-html\/\" target=\"_blank\" rel=\"noopener\">avis de cotisation<\/a>.<\/li>\n<\/ul>\n<h3>Demander un report<\/h3>\n<p>Si vous ne pouvez pas respecter l&#8217;\u00e9ch\u00e9ance pour une raison \u00ab\u00a0ind\u00e9pendante de votre volont\u00e9\u00a0\u00bb, l&#8217;ARC vous permet de demander un report en\u00a0:<\/p>\n<ul>\n<li>utilisant le service <u><a class=\"links-link ext new-link\" href=\"\/fr\/resource\/mon-dossier-pour-les-particuliers-1\/\" target=\"_blank\" rel=\"noopener\">Mon dossier<\/a><\/u> sur le site Web de l&#8217;ARC;<\/li>\n<li>\u00e9crivant au chef des Appels de l&#8217;ARC, au <u><a class=\"links-link ext new-link\" href=\"\/fr\/resource\/centre-d-arrivage-de-l-est-1\/\" target=\"_blank\" rel=\"noopener\">centre d&#8217;arrivage de l&#8217;Est<\/a>.<\/u><\/li>\n<\/ul>\n<h3>Quand demander un report<\/h3>\n<p>Vous devez demander un report le plus t\u00f4t possible <strong>dans l&#8217;ann\u00e9e<\/strong> qui suit la date limite pour le d\u00e9p\u00f4t d&#8217;un avis d&#8217;opposition.<\/p>\n<h3>Renseignements \u00e0 fournir<\/h3>\n<p>Vous devez expliquer pourquoi vous n&#8217;avez pas respect\u00e9 l&#8217;\u00e9ch\u00e9ance et pr\u00e9senter, avec votre avis d&#8217;opposition, tous les documents justificatifs.<\/p>\n<p>Vous devez prouver\u00a0:<\/p>\n<ul>\n<li>qu&#8217;une chose \u00e9chappant \u00e0 votre contr\u00f4le vous a emp\u00each\u00e9 de d\u00e9poser votre avis;<\/li>\n<li>que vous ne pouviez pas demander \u00e0 quelqu&#8217;un d&#8217;autre de le faire pour vous.<\/li>\n<\/ul>\n<p>Vous devez aussi prouver\u00a0:<\/p>\n<ul>\n<li>qu&#8217;il serait juste de vous accorder plus de temps;<\/li>\n<li>que vous avez demand\u00e9 un report le plus rapidement possible.<\/li>\n<\/ul>\n<h3>Obtenir une d\u00e9cision concernant un report<\/h3>\n<p>Le chef des Appels de l&#8217;ARC vous communiquera sa d\u00e9cision par \u00e9crit.<\/p>\n<p>Si l&#8217;ARC vous accorde un report, elle consid\u00e8re que votre avis d&#8217;opposition a \u00e9t\u00e9 d\u00e9pos\u00e9 le jour o\u00f9 l&#8217;avis de report a \u00e9t\u00e9 envoy\u00e9.<\/p>\n<h3>Si l&#8217;ARC refuse votre demande de report<\/h3>\n<p>Dans ce cas, vous pouvez appeler de cette d\u00e9cision \u00e0 la <a class=\"links-link ext new-link\" href=\"\/fr\/resource\/cour-canadienne-de-l-imp-t\/\" target=\"_blank\" rel=\"noopener\">Cour canadienne de l&#8217;imp\u00f4t<\/a> et demander un report. Vous devez le faire dans les <strong>90\u00a0jours<\/strong> suivant la r\u00e9ception de l&#8217;avis de<strong> refus<\/strong> du chef des Appels.<\/p>\n<p>Vous pouvez aussi faire appel devant la Cour canadienne de l&#8217;imp\u00f4t si l&#8217;ARC ne vous communique <strong>pas <\/strong>sa d\u00e9cision <strong>dans les 90\u00a0jours<\/strong> suivant votre demande.<\/p>\n<p>Si vous envisagez un appel, vous aurez besoin d&#8217;<a href=\"\/fr\/questions\/income-assistance\/jai-un-probl\u00e8me-avec-mes-prestations-fiscales-pour-enfants-o\u00f9-puis-je\/\">aide juridique<\/a>.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"author":3,"featured_media":0,"template":"","class_list":["post-1176733","steps","type-steps","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v23.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>4. 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