Interpretation Bulletins

Interpretation bulletins are available free of charge on the Publications du Québec website. These bulletins provide Revenu Québec's interpretation of certain aspects of the fiscal legislation administered by the Minister of Revenue.

The bulletins are published because Québec's fiscal legislation, with its many distinctive characteristics, differs from federal legislation.

It should be noted that decisions in respect of tax or other legal issues cannot be based on the bulletins because they have no legal value. Reference should be made to the official legislation, where necessary.

Finally, the reader should be aware that the opinions expressed in a bulletin reflect the situation at the time of publication and that Revenu Québec's position may have changed since then. However, bulletins are revised on a regular basis to take into account subsequent legislative amendments and developments in jurisprudence.