Application for Cancellation of Interest, Penalties or Charges

The interest, penalties or charges that you must pay pursuant to a tax law may be cancelled in the following specific situations:

• After a full financial review of your situation, Revenu Québec finds that you are unable to repay a debt, a large part of which is comprised of interest, penalties or charges. 
• You incur the interest, penalty or charge as a result of an error in the documents or information we provided you.  
• An exceptional situation beyond your control, such as a flood or fire, a serious illness or accident, or a death in the immediate family, prevents you from meeting your tax obligations.

How to file an application

You must send us a letter in which you explain your situation or complete one of the following forms:

• Application for the Cancellation of Interest, Penalties or Charges (MR-94.1-V)
• Application for the Cancellation of Interest, Penalties or Charges Related to the GST or the QST (FP-4288-V)

While you cannot contest or appeal a decision regarding an application for cancellation, you can request a review.

For more information, refer to interpretation bulletin LMR. 94.1-1/R6, Waiver or cancellation of interest, penalties or charges, available free of charge on the Publications du Québec website.