{"id":38946,"date":"2025-09-23T14:19:44","date_gmt":"2025-09-23T18:19:44","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=38946"},"modified":"2025-09-24T13:09:24","modified_gmt":"2025-09-24T17:09:24","slug":"verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/","title":{"rendered":"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement"},"content":{"rendered":"\n

\u00c0 la suite d\u2019une v\u00e9rification fiscale, un contribuable peut recevoir des nouvelles cotisations \u00e9mises par les autorit\u00e9s fiscales. Celles-ci refl\u00e8tent souvent des \u00e9carts entre les d\u00e9clarations initiales et les conclusions des v\u00e9rificateurs.<\/p>\n\n\n\n

Or, plusieurs contribuables ignorent les recours dont ils disposent pour contester une cotisation qu\u2019ils estiment erron\u00e9e. Le syst\u00e8me fiscal canadien leur reconna\u00eet ce droit \u00e0 travers un processus en deux \u00e9tapes :<\/p>\n\n\n\n

    \n
  1. l\u2019opposition, un recours administratif;<\/li>\n\n\n\n
  2. le recours judiciaire, si l\u2019opposition est rejet\u00e9e.<\/li>\n<\/ol>\n\n\n\n

    Cette chronique porte sur le processus d\u2019opposition. Le recours judiciaire sera trait\u00e9 dans une prochaine parution.<\/p>\n\n\n\n

    L\u2019opposition : un recours essentiel<\/h2>\n\n\n\n

    Qu\u2019il s\u2019agisse d\u2019une erreur de calcul, d\u2019un d\u00e9saccord d\u2019interpr\u00e9tation ou d\u2019un document mal compris, l\u2019opposition est le premier moyen de faire valoir ses droits.<\/p>\n\n\n\n

    Pour y recourir efficacement, il faut bien comprendre les d\u00e9marches \u00e0 entreprendre, les d\u00e9lais \u00e0 respecter et la fa\u00e7on d\u2019interagir avec les autorit\u00e9s fiscales.<\/p>\n\n\n\n

    D\u00e9lais et formulaires<\/h2>\n\n\n\n

    Le contribuable dispose g\u00e9n\u00e9ralement de 90 jours suivant la r\u00e9ception de la cotisation pour d\u00e9poser un avis d\u2019opposition.<\/p>\n\n\n\n

    Il est donc essentiel d\u2019analyser rapidement la cotisation, de consulter un fiscaliste au besoin et de pr\u00e9parer l\u2019avis. L\u2019Agence du revenu du Canada et Revenu Qu\u00e9bec mettent \u00e0 la disposition des contribuables des formulaires sp\u00e9cifiques \u00e0 cet effet.<\/p>\n\n\n\n

    Bien qu\u2019ils pr\u00e9voient une section pour les arguments, il est fortement recommand\u00e9 d\u2019y joindre un m\u00e9moire d\u00e9taill\u00e9. \u00c0 noter que, dans certains cas, les arguments pr\u00e9sent\u00e9s lors de l\u2019opposition ne pourront pas \u00eatre modifi\u00e9s ult\u00e9rieurement.<\/p>\n\n\n\n

    L\u2019examen du dossier<\/h2>\n\n\n\n

    Une fois l\u2019opposition d\u00e9pos\u00e9e, le dossier est soumis \u00e0 une r\u00e9vision administrative. En principe, le contribuable n\u2019est pas tenu de payer les montants contest\u00e9s tant qu\u2019aucune d\u00e9cision finale n\u2019a \u00e9t\u00e9 rendue. Cependant, il existe des exceptions, et les int\u00e9r\u00eats continuent \u00e0 courir durant tout le processus.<\/p>\n\n\n\n

    Un agent d\u2019opposition est d\u00e9sign\u00e9 pour analyser le dossier. Il peut demander des documents suppl\u00e9mentaires. Comme le fardeau de preuve repose en grande partie sur le contribuable, il est crucial de fournir toute l\u2019information pertinente.<\/p>\n\n\n\n

    D\u00e9lais de traitement et issue<\/h2>\n\n\n\n

    L\u2019examen d\u2019une opposition peut durer plusieurs mois, voire plusieurs ann\u00e9es, selon la complexit\u00e9 du dossier et la charge de travail des autorit\u00e9s fiscales.<\/p>\n\n\n\n

    Si l\u2019opposition est accept\u00e9e, la cotisation est ajust\u00e9e ou annul\u00e9e. Si elle est rejet\u00e9e, le contribuable peut s\u2019adresser aux tribunaux, notamment \u00e0 la Cour canadienne de l\u2019imp\u00f4t ou \u00e0 la Cour du Qu\u00e9bec.<\/p>\n\n\n\n

    Contester une cotisation fiscale exige rigueur et strat\u00e9gie. Notre \u00e9quipe en droit fiscal<\/a> accompagne r\u00e9guli\u00e8rement particuliers et entreprises dans la pr\u00e9paration d\u2019oppositions solides et la d\u00e9fense de leurs droits devant les autorit\u00e9s fiscales. N\u2019h\u00e9sitez pas \u00e0 communiquer avec un membre de notre groupe de fiscalit\u00e9 pour obtenir un soutien adapt\u00e9 \u00e0 votre situation.<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u00c0 la suite d\u2019une v\u00e9rification fiscale, un contribuable peut recevoir des nouvelles cotisations \u00e9mises par les autorit\u00e9s fiscales. Celles-ci refl\u00e8tent souvent des \u00e9carts entre les d\u00e9clarations initiales et les conclusions des v\u00e9rificateurs. Or, plusieurs contribuables ignorent les recours dont ils disposent pour contester une cotisation qu\u2019ils estiment erron\u00e9e. Le syst\u00e8me fiscal canadien leur reconna\u00eet ce […]<\/p>\n","protected":false},"author":122,"featured_media":32618,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[604],"insight-format":[470],"class_list":["post-38946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"\nV\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite d\u2019une v\u00e9rification fiscale, un contribuable peut recevoir des nouvelles cotisations \u00e9mises par les autorit\u00e9s fiscales. Celles-ci refl\u00e8tent souvent des \u00e9carts entre les d\u00e9clarations initiales et les conclusions des v\u00e9rificateurs. Or, plusieurs contribuables ignorent les recours dont ils disposent pour contester une cotisation qu\u2019ils estiment erron\u00e9e. Le syst\u00e8me fiscal canadien leur reconna\u00eet ce […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\" \/>\n<meta property=\"og:site_name\" content=\"Miller Thomson\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-23T18:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-24T17:09:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1098\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sebastian Vives\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:site\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sebastian Vives\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\"},\"author\":{\"name\":\"Sebastian Vives\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/be05481ca4ee617c24b33993ade4c881\"},\"headline\":\"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement\",\"datePublished\":\"2025-09-23T18:19:44+00:00\",\"dateModified\":\"2025-09-24T17:09:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\"},\"wordCount\":521,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg\",\"articleSection\":[\"Fiscalit\u00e9 des entreprises\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#respond\"]}]},{\"@type\":[\"WebPage\",\"ItemPage\"],\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\",\"name\":\"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement | Miller Thomson\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg\",\"datePublished\":\"2025-09-23T18:19:44+00:00\",\"dateModified\":\"2025-09-24T17:09:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg\",\"width\":1920,\"height\":1098,\"caption\":\"Young accountant working with papers and computer working at office\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.millerthomson.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#website\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/\",\"name\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\",\"description\":\"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.\",\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.millerthomson.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\",\"name\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"width\":380,\"height\":50,\"caption\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\",\"https:\/\/x.com\/millerthomson\",\"https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/\",\"https:\/\/www.youtube.com\/@millerthomson\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/be05481ca4ee617c24b33993ade4c881\",\"name\":\"Sebastian Vives\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9c50194d3d05da0f277cc6ce0c163d04a4150aed35e0d008c0cba4866c37cc31?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9c50194d3d05da0f277cc6ce0c163d04a4150aed35e0d008c0cba4866c37cc31?s=96&d=mm&r=g\",\"caption\":\"Sebastian Vives\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement | Miller Thomson","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/","og_locale":"fr_FR","og_type":"article","og_title":"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement | Miller Thomson","og_description":"\u00c0 la suite d\u2019une v\u00e9rification fiscale, un contribuable peut recevoir des nouvelles cotisations \u00e9mises par les autorit\u00e9s fiscales. Celles-ci refl\u00e8tent souvent des \u00e9carts entre les d\u00e9clarations initiales et les conclusions des v\u00e9rificateurs. Or, plusieurs contribuables ignorent les recours dont ils disposent pour contester une cotisation qu\u2019ils estiment erron\u00e9e. Le syst\u00e8me fiscal canadien leur reconna\u00eet ce […]","og_url":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/","og_site_name":"Miller Thomson","article_publisher":"https:\/\/www.facebook.com\/MillerThomsonLaw\/","article_published_time":"2025-09-23T18:19:44+00:00","article_modified_time":"2025-09-24T17:09:24+00:00","og_image":[{"width":1920,"height":1098,"url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg","type":"image\/jpeg"}],"author":"Sebastian Vives","twitter_card":"summary_large_image","twitter_creator":"@millerthomson","twitter_site":"@millerthomson","twitter_misc":{"Written by":"Sebastian Vives","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#article","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/"},"author":{"name":"Sebastian Vives","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/be05481ca4ee617c24b33993ade4c881"},"headline":"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement","datePublished":"2025-09-23T18:19:44+00:00","dateModified":"2025-09-24T17:09:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/"},"wordCount":521,"commentCount":0,"publisher":{"@id":"https:\/\/www.millerthomson.com\/fr\/#organization"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg","articleSection":["Fiscalit\u00e9 des entreprises"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#respond"]}]},{"@type":["WebPage","ItemPage"],"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/","url":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/","name":"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement | Miller Thomson","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg","datePublished":"2025-09-23T18:19:44+00:00","dateModified":"2025-09-24T17:09:24+00:00","breadcrumb":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#primaryimage","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2025\/05\/insights_tax_accountant.jpg","width":1920,"height":1098,"caption":"Young accountant working with papers and computer working at office"},{"@type":"BreadcrumbList","@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/verification-fiscale-vos-droits-et-recours-pour-faire-opposition-efficacement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.millerthomson.com\/fr\/"},{"@type":"ListItem","position":2,"name":"V\u00e9rification fiscale : vos droits et recours pour faire opposition efficacement"}]},{"@type":"WebSite","@id":"https:\/\/www.millerthomson.com\/fr\/#website","url":"https:\/\/www.millerthomson.com\/fr\/","name":"Miller Thomson | Cabinet de droit des affaires pancanadien","description":"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.","publisher":{"@id":"https:\/\/www.millerthomson.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.millerthomson.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.millerthomson.com\/fr\/#organization","name":"Miller Thomson | Cabinet de droit des affaires pancanadien","url":"https:\/\/www.millerthomson.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","width":380,"height":50,"caption":"Miller Thomson | Cabinet de droit des affaires pancanadien"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MillerThomsonLaw\/","https:\/\/x.com\/millerthomson","https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/","https:\/\/www.youtube.com\/@millerthomson"]},{"@type":"Person","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/be05481ca4ee617c24b33993ade4c881","name":"Sebastian Vives","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9c50194d3d05da0f277cc6ce0c163d04a4150aed35e0d008c0cba4866c37cc31?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9c50194d3d05da0f277cc6ce0c163d04a4150aed35e0d008c0cba4866c37cc31?s=96&d=mm&r=g","caption":"Sebastian Vives"}}]}},"_links":{"self":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/posts\/38946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/users\/122"}],"replies":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/comments?post=38946"}],"version-history":[{"count":0,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/posts\/38946\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/media\/32618"}],"wp:attachment":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/media?parent=38946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/categories?post=38946"},{"taxonomy":"insight-format","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/insight-format?post=38946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}