Security

You are required to provide security if one of the situations below applies to you.

• You do not have a residence or establishment (This link will open a new window) in Québec, and you wish to apply for a permit.
• You were convicted of a fiscal offence in the five-year period preceding the date of your permit application.
• You owe a debt to Revenu Québec.
• You did not file all of the required returns.
• Revenu Québec considers that, because of your financial situation, you cannot pay the financial obligations arising out of your business.

As a rule, the amount of security is based on the amounts that a person is likely to collect in the six-month period following the date on which security is required.

However, the amount of security may also be based on the amounts, if any, that a person should have remitted in the six-month period prior to the date on which security was required.