Voluntary Disclosure

If you were required to file an income tax return but did not file one (or if you filed an incomplete or inaccurate return), you can rectify the situation by making a voluntary disclosure. You will then have to pay the income tax owing and the interest, but we will not impose penalties and will waive our right to undertake penal proceedings (provided your situation qualifies as a voluntary disclosure).

To rectify your tax situation by making a voluntary disclosure, you must complete form LM-15-V, Voluntary Disclosure, and send it to us.

For more information on Revenu Québec's voluntary disclosure policy, see the current version of interpretation bulletin ADM. 4, which is available on the Publications du Québec website. You can also refer to the document entitled Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).

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