The Québec tax system is based on the principle of self-assessment. This means that taxpayers and agents (This link will open a new window) are responsible for calculating, reporting and remitting to Revenu Québec their contributions and amounts collected within the prescribed deadlines.

As administrator of the tax system, Revenu Québec must ensure that each person pays all of the amounts owing.

Revenu Québec recognizes that taxpayers and agents are entitled to plan their affairs so that they pay only the amounts that are legally due.

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