Our website is for your personal use (for educational and informational purposes only). We own the content and generally hold exclusive intellectual property rights to it. Unless otherwise indicated, our copyrights extend to the following documents (data, compilations, communications and other works) that we produce, publish or circulate:

• administrative or informational texts (such as laws, regulations and judgments) and administrative documents (such as annual reports, publications and web pages);
• documents produced by our employees, a government department or public body, or a third party that has transferred its rights or granted a user licence to us.

Our website includes links to Québec laws and regulations. These texts may be reproduced, printed and used for personal, non-commercial purposes without charge or authorization from us. Any other use or reproduction of these texts requires written authorization from Les Publications du Québec.

Copyright authorization

Unless otherwise indicated and subject to exceptions provided by copyright laws, you must have our authorization before you download, publish, copy, reproduce, store, adapt, translate, sell, distribute, change, index (in a database), communicate or circulate any sounds, text, images, documents, official marks, data, names, Revenu Québec logos or other content from this site, regardless of the medium or method you use.

Modifying the content of the website, by addition, deletion or other, or removing the name of the copyright holder is prohibited, as doing so constitutes an infringement of Revenu Québec's moral rights.

Any authorized reproduction of website content must include a notice stating that the copyright of the content belongs to us.

Authorization application

If you want our authorization to use or reproduce content that we produced, published or circulated, whether on our website or not, you must complete the Authorization Application for a Copyrighted Work (form LE-421-V) and email it to [email protected].

Note that one application can cover several things (forms, guides, videos, etc.) if they are used or reproduced for the same purposes.

Processing time

You will get an email reply within 30 business days. The time may be longer based on the time of the year and the specifics of your application. If we accept your application, we will send you:

• the reply letter;
• the draft licence to sign;
• the invoice, with terms of payment.

Acceptating the terms of use and reproduction

You have 15 business days to accept or refuse the terms we proposed to use and reproduce the content concerned. If you accept the terms, you must:

• sign the draft licence online or by hand and email it to us;
• specify the payment method in your email;
• make the payment.

Sending the licence

Once we have received the signed draft licence and your payment, we will email you the licence giving you the right to reproduce or use copyright-protected content. The licence will be signed by Revenu Québec's person in charge of copyright management.

Use of press room content

Special consideration is given to the videos and images specifically intended for journalists, in the press room. These videos and images may be used without authorization, provided they are used according to the terms of licence CC BY-NC 2.5 CA. The Revenu Québec logo must be used according to the terms of licence CC BY-NC-ND 2.5 CA.

Use of links

Unless there is a specific agreement, a link on another organization's website must not suggest or imply that we are in any way associated with that organization, or that we endorse the content of that website. We reserve the right to require, at any time, that a non-compliant hyperlink be removed from a website.

From time to time, our website may provide a link to another website (a third-party site) or incorporate material from another website. Note that when you click a link that brings you to another website, any information exchanged there is subject to that website's privacy policy.

We are not responsible for the security standard of third-party sites, or for the accuracy of the information on those sites or of any such information that may have been incorporated into our website. We do not endorse the content, products or services of third-party sites.

Disclaimer

We make no representations or warranties with regard to our website (tools, forms, publications, etc.) and the information it contains. Without limiting the generality of the foregoing, we cannot guarantee that our site will be available at all times, and that it will always be free of errors.

In addition, we cannot guarantee that the information on our website is up to date with the latest changes to tax laws or regulations. You should therefore read all notes and notices carefully and double-check information as needed.

In the event of a discrepancy between the official text and the content of the website, the official text takes precedence over the content of the website.

Limitation of liability

We will not be liable for damages either directly or indirectly attributable to the use of our website. Our limitation of liability applies to the following possible damages (even if we have been expressly informed of the possibility of such damages):

• damages for commercial loss;
• damages for the loss of information, programs or data; and
• damages for the loss of profits or revenues.

Furthermore, we may, at any time, without prior notice,

• add web content;
• withdraw or change (in part or in whole):
  • the information contained on our website, or
  • the services we offer on our website.

For more information, email [email protected].