Certification as a mediator
WHAT IS MEDIATION?
Mediation is a dispute prevention and resolution process that can help prevent or resolve a dispute.
A mediator helps the parties to engage in dialogue, clarify their views, define the issues in dispute, identify their needs and interests, explore solutions and, if possible, reach a mutually satisfactory agreement.
BECOMING A MEDIATOR IN SMALL CLAIMS RESPECTING A FISCAL MATTER
On January 1, 2021, legislative amendments introduced mediation in tax disputes (formerly summary appeals) between an individual and Revenu Québec before the Small Claims Division of the Court of Québec. Under the Tax Administration Act, CPAs may obtain mediator certification from the Order.
CPAs have basic tax training and are authorized to draft tax notices of objection and negotiate with Revenu Québec the merits of their clients’ tax assessments. CPAs are thus fully qualified to handle the mediation of tax disputes before the Small Claims Division of the Court of Québec.
If you provide tax services, you may want to consider becoming a mediator.
To be certified as a mediator, you must :
1. Meet the basic conditions:
- Be a member in good standing of the Order
- Hold professional liability insurance. As a participant in the group professional liability plan for members of the Order, your activities as a mediator are automatically covered.
2. Complete at least 16 hours of specific training in mediation of small claims respecting a fiscal matter:
- Provided by the Order
The training "Introduction à la médiation et médiation dans le cadre des contestations en matière fiscale devant la division des petites créances de la Cour du Québec" will be offered on March 4, 5, 11 and 12, 2021.
Learn more about the training >
- Provided by an organization other than the Order
In this case, you must provide a detailed description of the course content (syllabus, number of hours, topics discussed, methods used, etc.).
3. Complete the certification application form (coming soon)
Once certified, you will be included on a list of mediators at the Ministère de la Justice for tax disputes before the Small Claims Division of the Court of Québec. After the taxpayer and Revenu Québec agree to submit their dispute to mediation, the clerk will contact a mediator on the list in the applicable judicial district.
The mediation process for tax disputes before the Small Claims Division and the fees for these services are regulated by the Regulation respecting the mediation of small claims.
- Process for tax disputes before the Small Claims Division of the Court of Québec
- Regulation respecting the mediation of small claims
- Guide de fonctionnement à l’intention des médiateurs, Division des petites créances (in french only)
- Guide des normes de pratique de l’Ordre (coming soon)
- Tax Administration Act