YOUR RIGHTS AND OBLIGATIONS
YOUR RIGHTS AND OBLIGATIONS
as a taxpayer
You must provide all the information about your income, deductions and credits required to calculate and remit the income tax you owe - doing so helps ensure that you contribute your fair share to the financing of public services, including education, healthcare and social services. If you give inaccurate or incomplete information, you are liable to penalties and even penal proceedings.
If you fail to report income and have already failed to report income in any of the three previous 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 filing a Request for an Adjustment to an Income Tax Return (TP-1.R-V) to have your return amended.
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 they contain, you are entitled to know the information in your tax file and to obtain and consult any document containing such information. You can also request that corrections be made. For more information, contact us.
