Charter of Taxpayers' and Mandataries' Rights
The Act respecting administrative justice establishes the general rules of procedure applicable to decisions made in respect of taxpayers and mandataries. The underlying principle that guides Revenu Québec in applying the Act is the duty to act fairly that must inform any procedure leading to an individual decision in the exercise of an administrative function.
This charter sets out the rights of every taxpayer and mandatary that arise out of this duty—the right to be informed, the right to be heard and the right to be treated impartially. It also explains their and the right to the protection of confidential information and as Revenu Québec's undertakings regarding access to services and information and the exercise of rights. It is based on Revenu Québec's core values: integrity, respect, fairness and excellence of service.
The goal of this charter is therefore to strengthen the bonds of trust and cooperation between Revenu Québec and taxpayers and mandataries by ensuring a greater degree of transparency with regard to the rights of each and fostering a service-based approach.
- You have the right to be informed
- You have the right to be heard
- You have the right to be treated impartially
- You have the right to quality service
- You have the right to the protection of your confidential information
- You have the right to be represented by the person of your choice
- You have the right to file a complaint
- Our commitments toward small and medium-sized businesses
We make sure it is easy for you to reach our client services or the person in charge of your file. Contact information is given in the Contact Us section of our website and in any correspondence you may receive.
Also, all our employees are required to identify themselves and provide their contact information.
We strive to provide the most accurate and complete information possible through a variety of means, such as:
- our website and online services, which are available 24/7;
- our forms and publications, which are available both electronically and on paper; and
- our toll-free telephone services, which will help you find detailed answers to your questions.
We also offer services that are tailored to the needs of individuals with an impairment, including:
- a website that complies with accessibility standards;
- large print, Braille and audio versions of our publications;
- subtitled and transcribed video;
- a specialized telephone line;
- interpretation services.
Our website is home to a variety of publications and other documents to help you understand your rights and meet your tax obligations.
In all our documents, we make sure to explain the applicable laws and regulations in the simplest terms possible. What's more, we update our documents regularly to guarantee that that the information they contain is current.
You have the right to access any information in your tax file or view any document containing such information. To do so, you can ask (either verbally or in writing) the Revenu Québec employee most likely to have the information (for example, an auditor) or submit an access to information request.
You also have the right to have us correct any inaccurate, incomplete or ambiguous information concerning you.
We will explain any decision concerning you in simple, easy-to-understand terms.
Also, all our decisions are made in accordance with the standards set out in our service statement.
We make sure that you have access to all the information you need to understand how we apply laws and regulations.
To that end, our website contains not only forms and other publications, but also links to the laws and regulations we administer and to interpretation bulletins and interpretation letters.
Furthermore, our client services are tailored to your needs and will help you get clear, complete and concise answers to your questions.
We also strive to keep you informed on tax avoidance and evasion strategies uncovered by us or by other tax authorities and the negative consequences of participating in them.
You have the right to know the reasons behind any decision that concerns you and to have them explained to you.
Should you disagree with a decision concerning your file, contact us so that we can explain the rules that apply to your situation and thus help you better understand the basis for our decision. We may be able to settle the issue in this way, without you having to exercise any official recourse.
If the dispute persists, however, a number of recourses are available to you.
For example, if you disagree with a notice of assessment, you can contest it by filing a notice of objection; if you are not satisfied with the outcome of your objection, you can appeal our decision. For more information, see Recourse for Your Tax-Related Problems (IN-106-V).
If you decide to exercise such recourse, be sure to do so by the deadlines prescribed by law.
Our commitments toward individuals and businesses, including our pledge to offer the best possible services and to meet certain basic service standards, are set out in our service statement.
Figures showing how we apply those standards to our interactions with taxpayers can be found in our annual management report.