Your rights and obligations as a
taxpayer
You are required to take into account and provide all pertinent information about your income, deductions and credits when calculating and remitting the income tax you owe. Doing so helps ensure that you contribute your fair share to the financing of public services, particularly in the areas of education, healthcare and social services. If you fail to provide the necessary information, or provide inaccurate or incomplete information, you are liable to penalties; penal proceedings may also be brought against you.
If you fail to report income, and have already failed to report income of the same type in any of the previous three years, you are liable to a penalty of 10% of the unreported income. If you have already filed your income tax return, but did not report certain income, you can avoid the penalty by having your return amended. To do so, file form TP-1.R-V, Request for an Adjustment to an Income Tax Return.
Pursuant to the Act respecting Access to documents held by public bodies and the Protection of personal information and the Tax Administration Act, and subject to the restrictions provided for in those laws, you are entitled to be informed of the existence, in your tax file, of any information concerning you, and to receive communication of and consult any document containing such information. You can also request that corrections be made. For more information, contact us.
Protection of confidential information
All information we obtain from an income tax return or otherwise remains confidential. In the course of administering fiscal laws, we may compare, match or link information files, in order to ensure that you have complied with your obligations under fiscal legislation.
We may use the information to administer and enforce the fiscal laws for which we are responsible (see the list of those laws on this page).
In addition, we may use the information for the purposes of administering and implementing certain socio-fiscal programs for which we are responsible.
We may also use the information in order to carry out studies or research, produce statistics and conduct surveys.
The employees assigned to the application of fiscal laws or the administration of socio-fiscal programs have access to the information obtained from income tax returns only if they need that information to carry out their duties.
Within the limits set by the Tax Administration Act, we may also, for specific purposes and without your consent, communicate information contained in a tax file to government departments, agencies or persons. The communication of such information to the government departments, agencies and persons referred to in the Act is permitted where the information is required to administer laws or joint programs for which these departments, agencies or persons are responsible. For example, we send the Régie des rentes du Québec a statement of your contributions to the Québec Pension Plan so that the Régie can calculate your retirement pension. We also disclose to the Régie de l'assurance maladie du Québec the information it needs to determine whether you are eligible for the Québec prescription drug insurance plan.
Government departments and bodies to which we may communicate tax information
| Canadian or foreign governments, government departments or bodies (including the Canada Revenue Agency), or international organizations, for the purposes of administering a tax agreement, applying a tax law, eliminating double taxation or giving effect to international fiscal agreements |
| Commissaire à la lutte contre la corruption, Commissaire associé aux vérifications and any audit team or investigative unit designated by the government pursuant to the Anti-Corruption Act |
| Commissaire au lobbyisme du Québec |
| Commission d'accès à l'information |
| Commission d'enquête sur l'octroi et la gestion des contrats publics dans l'industrie de la construction |
| Commission des normes du travail |
| Commission de la santé et de la sécurité du travail |
| Commission des transports du Québec |
| Contrôleur des finances |
| Directeur général des élections |
| Government departments or agencies responsible for rendering a decision or for issuing or revoking an attestation, a certificate, a validation certificate or another similar document for the purposes of a fiscal law |
| Institut de la statistique du Québec |
| Ministère de l'Agriculture, des Pêcheries et de l'Alimentation |
| Ministère du Travail, de l'Emploi et de la Solidarité sociale |
| Ministère de l'Éducation, de l'Enseignement supérieur et de la Recherche |
| Ministère des Finances |
| Ministère des Relations internationales et de la Francophonie |
| Ministère de l'Énergie et des Ressources naturelles |
| Native communities, for the purposes of administering agreements between the Québec government and a community's band council |
| Protecteur du citoyen |
| Public bodies subject to governmental compensation |
| Régie de l'assurance maladie du Québec |
| Régie de l'énergie |
| Régie des rentes du Québec |
| Régie du bâtiment |
| Société de l'assurance automobile du Québec |
| Vérificateur général |
The information is generally communicated to the government departments, agencies and persons referred to in the Act within the scope of written agreements approved by the Commission d'accès à l'information. The Commission analyzes, in particular, the nature of the information communicated and the purposes for which it is communicated, the methods of communication used, the means used and the security measures taken to preserve the confidentiality of the information communicated, the intervals at which information is communicated, the means chosen to inform the persons concerned and the duration of the agreement.
Laws administered by Revenu Québec
| Laws administered in their entirety |
| Tobacco Tax Act |
| Taxation Act |
| Act respecting the application of the Taxation Act |
| Mining Tax Act |
| Tax Administration Act |
| Act to facilitate the payment of support |
| Act respecting the legal publicity of enterprises |
| Act respecting the Québec sales tax |
| Unclaimed Property Act |
| Fuel Tax Act |
Laws administered in part
| Act respecting municipal taxation (certain municipal property tax refunds or payments) |
| Act respecting labour standards (employer contribution) |
| Act respecting the Régie de l'assurance maladie du Québec (health contribution, employer contribution to the health services fund, contribution payable by an individual to the health services fund, contribution payable by an individual to the prescription drug insurance fund) |
| Act respecting the Québec Pension Plan (contribution payable by an employer, an employee or a self-employed person) |
| Act to promote workforce skills development and recognition (employer contribution to the Workforce Skills Development and Recognition Fund) |
| Educational Childcare Act (additional contribution for subsidized educational childcare services) |
| Act respecting the Société d'habitation du Québec (shelter allowance program for older persons and families) |
| Act respecting parental insurance (premium payable by an employer, an employee or a self-employed person) |
| Act respecting international financial centres |
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