Fight Against Aggressive Tax Planning

At Revenu Québec, we have been fighting aggressive tax planning (ATP) for a number of years. Our activities are coordinated by a team of experts and include:   

  • monitoring ATP activities; 
  • conducting foundational legal research in order to identify potential ATP strategies;
  • developing new detection methods;
  • identifying at-risk groups;
  • formulating strategies to curb ATP schemes;
  • proposing legislative amendments that will allow us to more effectively fight ATP; and
  • working in close collaboration with other tax authorities to exchange information about ATP strategies.
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