My Account for businesses conditions for use

(version : 2017-09-15)

My Account for businesses is a space that provides individuals in business (self-employed persons), corporations, partnerships and other legal entities with quick and secure access to their tax files and the opportunity to conduct transactions with Revenu Québec. It also gives them the opportunity to communicate with Revenu Québec online. Access to the services is conditional on acceptance of these conditions for use. Any action taken in My Account on behalf of the business by a person responsible for using online services or by a user has the same legal effect as an action taken in accordance with instructions given in writing and signed by the business.

The conditions for use describe the context of use for My Account and define the roles and responsibilities of the person responsible for using current and future online services in My Account. They describe the particularities of My Account and apply in addition to the clicSÉQUR – Entreprises conditions for use.

The conditions for use must be accepted by the business, by a person responsible for using online services. That person must either be an ex officio representative of the business or have provided a document proving that he or she is authorized to represent the business. Once this requirement is met, all the people responsible for using online services will have access to online services specific to and key for the business, notably the possibility to consent to receiving certain communications online only.

clicSÉQUR – Entreprises conditions for use 

The present conditions for use apply in addition to the clicSÉQUR – Entreprises conditions for use.

Responsibilities of the business

The business must designate one or more people (people responsible for using online services on behalf of the business) to represent it in dealings with Revenu Québec. It is responsible for keeping track of authorizations and powers of attorney granted to people responsible for using online services and keeping these documents up to date.

The business must inform all the people responsible for using online services on its behalf and all users of their obligations under these conditions for use. Failing to meet these obligations may result in Revenu Québec restricting the business's access to My Account.

Roles and responsibilities of the person using online services

Every person responsible for using online services who is registered and designated in My Account acts on behalf of the business, either by right of office (ex officio representative) or because the person holds a document giving him or her that authority (authorized representative).

One of the people responsible for using online services must accept these conditions for use on behalf of the business.

Revenu Québec considers that every person responsible for using online services holds a general power of attorney giving authority to act on behalf of the business. That power of attorney gives the person access to all the online services (whether current, modified or future) for as long as the person has an active file. It also enables the person to provide and modify any information or document held by Revenu Québec on behalf of the business. The person responsible for using online services has the authority to participate in any negotiation with Revenu Québec pertaining to such information and documents. The business also authorizes Revenu Québec to communicate information or transmit documents required in the execution of its mandate by any means of communication offered by Revenu Québec (over the phone, in person, by mail or using online services).

The roles and responsibilities of the person responsible for using online services in My Account include, in addition to the roles and responsibilities set out above and in respect of the person in charge of online services in the clicSÉQUR – Entreprises conditions for use:

  • managing the business's My Account registration with Revenu Québec and ensuring the accuracy of all information provided;
  • managing the business's user accounts and users' access rights to ensure users can use the services available in My Account;
  • keeping personal and contact information up to date, both in My Account and in clicSÉQUR – Entreprises, and ensuring that all users do the same;
  • informing Revenu Québec of any change in the person responsible for using the online services;
  • granting powers of attorney to users within the business, and to other businesses, that will enable them to act on behalf of the business and access the business's information (as defined by the scope of the power of attorney) using all communication methods available (over the phone, in person, by mail or using online services);
  • granting authorizations to users within the business, and to other businesses, that will enable them access the business's information (as defined by the scope of the authorization) using all available communication methods (over the phone, in person, by mail or using online services);
  • managing (modifying, revoking, assigning, refusing, etc.) the authorizations and powers of attorney granted and those received from other businesses;
  • consenting, on behalf of the business, to receiving certain communications online only; and
  • making electronic payments relating to the business's tax file (including setting up pre-authorized debit payments for the business).

The person responsible for using online services must be an ex officio representative or an authorized representative of the business to have access to the services necessary to manage the authorizations and powers of attorney granted to users and other businesses. If this requirement is no longer met, Revenu Québec will withdraw the person's access to the services. 

Changes to the conditions for use

The conditions for use can be accessed online on the Revenu Québec website. The business, the person responsible for using online services and all users should refer to them periodically.

The conditions for use can be changed without prior notice and at any time by Revenu Québec, provided Revenu Québec posts the new conditions on its website. The changes take effect as soon as they are posted on the Revenu Québec website.

Use of My Account by the business, by its people responsible for using online services or by its users constitutes acceptance, by the business, of any changes made to the conditions for use of the services.

Authorization and power of attorney relating to the communication of information

Powers of attorney granted by the person responsible for using online services on behalf of the business or received from other business in my Account have a scope that enables the mandatary to act on behalf of the business using all available communication methods (over the phone, in person, by mail or using online services);

Authorizations and powers of attorney have a scope that enables Revenu Québec to communicate to the designated person information covered by the authorization or power of attorney, or transmit documents to the person using all available communication methods (over the phone, in person, by mail or using online services), for a limited time or indefinitely, depending on whether the business specified an end date;

Authorizations and powers of attorney given by the person responsible for using online services are managed separately from user accounts. Deactivating a user account does not automatically revoke the authorizations and powers of attorney granted to a user.

The business is responsible for the actions of all people responsible for using online services with respect to the authorizations and powers of attorney they give and manage.

Online access rights

Online access rights enabling users to access the services available in My Account are:

  • specific to each user;
  • not all associated with authorizations and powers of attorney granted by the person responsible for using online services; 
  • granted to all people responsible for using online services by default;
  • withdrawn only where a user account is deactivated by the person responsible for using online services;
  • valid indefinitely (unless the person responsible for using online services modifies them or the user account is deactivated).

Revenu Québec can suspend or revoke access rights without prior notice, for any of the following reasons: 

  • personal or access information was used without authorization;
  • the person responsible for using online services does not respect the conditions for use;
  • security concerns;
  • operational reasons.

Communications

Revenu Québec's secure communications centre is available to every person responsible for using online services and every user. This is where Revenu Québec places electronic communications. The scope of an authorization or a power of attorney and the access rights held by the person responsible for using online services or by the user determine what communications can be viewed. The business, through its people responsible for using online services, can consent to having the types of communications selected in the consent text sent electronically, rather than on paper. 

Revenu Québec uses the contact information provided by the people responsible for using online services and by users in their profiles to send new message notifications in My Account and alerts regarding the business's filing deadlines and tax obligations. The notifications and alerts are sent based on the selections made by the people responsible for using online services and the users when they sign up. Under certain circumstances, Revenu Québec may use the electronic contact information provided in the profile for promotional purposes or to send out information about My Account for business and its services.

The people responsible for using online services and the users are responsible for ensuring the information in their profile is up to date and accurate. Revenu Québec sends its notifications and alerts to the email address in the profile at the time and cannot be held responsible for the use of incorrect or outdated contact information.

Confidentiality of information

Revenu Québec protects the confidentiality of the data that is sent and maintains security measures in accordance with its legal obligations in this area.

Availability of services

Revenu Québec reserves the right to temporarily or permanently change or interrupt all or a part of its My Account for businesses online services at any time, without advance notice to the business. It cannot be held accountable for any damage resulting from service unavailability.

Links to other websites

Revenu Québec's website may redirect users to other sites. This access does not mean that Revenu Québec endorses the content of the sites in question or any connecting sites (relating to products, services or equipment, for example).

Exclusion of liability

Revenu Québec cannot be held responsible for any damage that the business could suffer as a result of:

  • the actions of people responsible for using online services on behalf of the business in relation to authorizations and powers of attorney they grant or manage; 
  • the actions of people responsible for using online services on behalf of the business and of users in My Account;
  • the unavailability of the online services.

Legal regime

Any dispute that may arise from an application for registration for My Account, the conditions for use for My Account or the use of My Account services is governed by Québec legislation. 

The business irrevocably accepts that any proceedings arising out of such a dispute fall within the jurisdiction of the authorities in Québec, to the exclusion of any other authority that may have jurisdiction in respect of such a dispute.

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