Tax Audits

The Québec tax system is based on the principle of self-assessment. Though a majority of taxpayers and mandataries meet their tax obligations, Revenu Québec must take measures to make sure everyone complies with tax legislation.

We plan audits based on the tax recovery objectives fixed by the government, taking into account the available resources and the level of risk of tax revenue loss. The objectives help us measure and compare Revenu Québec's performance and thus ensure sound management.

Our approach toward auditing

Our approach toward all of our tax audits is characterized by integrity, fairness and respect.

Our audit activities are not planned around individual cost-benefit objectives. More specifically, we do not set quotas, nor do we pay bonuses to auditors (or any of our other employees) based on the amounts they recover. Such practices would be contrary to our code of conduct.

We measure the performance of our tax auditors based on their efficiency. We expect our tax auditors to:

  • respect organizational policy and work procedures
  • apply tax legislation rigorously
  • make appropriate and fair decisions
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