La signature du client : un préalable essentiel

Vous devez obtenir la signature du client pour une autorisation ou une procuration qui atteste que vous pouvez agir en son nom, peu importe le mode de création et de transmission que vous utilisez.

Sachez que nous acceptons plusieurs types de signatures électroniques.

La création et la transmission d'autorisations et de procurations

Par logiciel

Si vous utilisez un logiciel autorisé, faites d'abord signer à votre client le formulaire Autorisation relative à la communication de renseignements ou procuration (MR-69) disponible dans le logiciel. Puis, transmettez‑le-nous directement par Internet, à partir du logiciel.

Dans Mon dossier

Vous pouvez aussi créer et envoyer une demande d'autorisation ou de procuration dans Mon dossier pour les représentants professionnels. Faites d'abord signer cette demande à votre client, puis transmettez-la-nous. Si la demande est acceptée, cela peut prendre quelques minutes avant qu'elle soit activée et que le mandat s'affiche dans votre liste.

Par la poste

Vous pouvez nous transmettre une autorisation ou une procuration par la poste. Si vous décidez d'utiliser ce moyen, téléchargez et imprimez la version la plus récente du formulaire MR-69 ou du formulaire disponible dans le logiciel que vous utilisez, mais qui ne permet pas la transmission électronique. Cela pourrait vous éviter des délais de traitement supplémentaires.

En savoir plus

Pour obtenir plus d'information au sujet des autorisations et des procurations que vous devez obtenir pour pouvoir agir au nom de vos clients, consultez la page Autorisations et procurations pour les représentants professionnels.

That's why we remain ever vigilant and implement cybersecurity best practices to prevent incidents and protect your personal information.

Cybersecurity is a shared responsibility

Even though we have stringent measures in place to safeguard your data, cybersecurity remains a shared responsibility.

As someone who runs or represents a business, you hold sensitive information, such as personal and tax data. A cyberattack or fraud could directly affect:

• your business
• your employees
• your clients
• your suppliers

Fraud prevention tips

Below are some tips for making fraud prevention part of your daily routine.

Keep authorizations, powers of attorney and access rights up to date

If an employee or accountant leaves or no longer has a relationship with your business, go to My Account for businesses and:

• Cancel their access rights using the User Accounts service
• Revoke authorizations and powers of attorney using the Manage Business Authorizations and Powers of Attorney service or the Manage Client Authorizations and Powers of Attorney service if you're an authorized representative

Check your information in My Account regularly

• Regularly check your information in My Account for businesses or My Account for professional representatives.
• Make sure your contact information (email address, phone number and bank information) is accurate and has not been changed without your knowledge.

Teach your employees good cybersecurity practices

Train your employees to recognize the most common fraud and scam tactics (such as phishing).

Learn more good practices

We have some tips on how to strengthen your business's data security.

Check them out

Together, we can reinforce information privacy and reduce the risk of fraud!

1. Have your RL-31 slip or municipal tax bill handy

   If you rent or sublet an eligible dwelling, your landlord should have given you your RL-31 slip by February 28. You'll need the slip to claim the tax credit. If you haven't gotten it yet, ask your landlord about it right away.

   If you own an eligible dwelling, you'll need your municipal tax bill.

2. Complete Schedule D

   Make sure you complete Schedule D when you file your income tax return. We need it to calculate the amount of the solidary tax credit you might qualify for.

3. Make sure you're signed up for direct deposit

   You must be signed up for direct deposit to automatically receive your tax credit payments. Make sure your banking information is up to date by clicking on your first and last name in My Account for individuals.

Check that you're eligible for the tax credit and then claim it!

For more information, see Claiming the Solidarity Tax Credit.

Need help filing your income tax return?

The Income Tax Assistance – Volunteer Program can help you file your income tax return—including Schedule D.

Online service

You can use the solidarity tax credit service in My Account for individuals to:  

• see the dates and amounts of your direct deposit payments
• view notices
• update your profile

It's easy with My Account for individuals!

You can now apply for advance payments or renew or modify your application in My Account for individuals. You can apply for advance payments even if you've never claimed the tax credit before.

Caregivers will also receive detailed notices of determination showing eligibility, the amounts granted and any required follow-up.

We clarified the information on our webpages about the tax credit for caregivers and improved navigation and access.

Online information sessions

We offer information sessions on the tax credit for caregivers. This is a great opportunity to talk with experts and get quick answers to your questions.

Each session covers subjects including:

• Eligibility requirements
• The two types of care receivers
• Specialized respite services
• How to apply

Sessions are free of charge. Virtual spaces are limited to ensure a high-quality learning experience. The next sessions are:

• March 13, 2026, at 1:30 p.m.
• April 7, 2026, at 1:30 p.m.

Note that the information sessions are given in French only.

See the list of Revenu Québec information sessions on a wide range of topics. For more information, go to Tax Credit for Caregivers on our website.

RL-31 slip deadline: February 28

Your landlord is supposed to give you your RL-31 slip by February 28. If you haven't gotten one by then, ask them about it.

Claiming the solidarity tax credit

To get the full tax credit:

• File your income tax return and complete Schedule D.
• Make sure you're signed up for direct deposit.

Eligibility requirements

For more information, click Claiming the Solidarity Tax Credit.

Online service

Want to manage your solidarity tax credit file? You can use the service in My Account for individuals to:  

• see the date and amount of your most recent deposit
• view notices
• update your profile

This new obligation is the result of harmonization with recent federal measures announced on December 17, 2025, to improve compliance and transparency in the trucking industry.

Suggested filing method

File your RL-1 slips online using:

• authorized software (RL slips in XML files)
• the online service for filing RL-1 slips and the RL-1 summary in My Account for businesses or My Account for professional representatives.

It's quick, convenient and secure.

Filing deadline

To avoid penalties, file your RL-1 slips by the last day of February.

To learn more, see the following:

• New Tax Obligation to Report Fees (or Other Amounts for Services Rendered) Paid to a Canadian-Controlled Private Corporation in the Trucking Industry
• the “Principal Changes” section in the Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V)

If you receive an RL-1 slip

If your incorporated trucking business is subject to Québec income tax, you must report the business income from box O (code RD) of the RL-1 slip in the corporation income tax return (CO-17).

If you are a truck driver and you yourself have incorporated, see Truck Drivers and Motor Carriers for other measures that may concern you.

If you choose to mail the RL-1 summary, make sure to use the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) for 2025, so that it can be processed quickly. The form is in the Employer's Kit.

Using online services or the prescribed form helps you avoid sending us documents with incomplete or incorrect information, which could delay processing.

Balance due

If you have a balance due, remember that you must send us your payment by the last day of February of the year following the year covered by the RL slips. Also, you must make any payment over $10,000 electronically (online or through a financial institution).

Reminder about notices of assessment

Keep in mind that the notice of assessment will only be sent once the file has been processed. The same applies to any refunds.

For more information, see the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V).

Questions?

We offer support services to assist you and give you tools to understand your source deduction obligations. Go to our website to learn more about one-on-one meetings and upcoming information sessions.

If you don't receive it or would like another copy, you can: 

• use our online service to order one 
• print one out 
• pick one up at one of our offices or at a Services Québec office 
• contact us 

Filing RL-31 slips

You can start filing your RL-31 slips right away using either of the following:

• the service in My Account for individuals
• the Prepare and View the RL-31 Slip online service

If you used the Prepare and View the RL-31 Slip service last year, you can simply update the information you provided in Full Access mode.

Mandatory online filing

If you are filing more than five RL-31 slips, you must file them online. To learn more about filing slips and summaries online, see Sending RL Slips and Summaries Online. 

Key dates

• December 1, 2025: Start of the RL-31 slip filing period.
• December 31, 2025: If a tenant or subtenant paid (or should have paid) rent on this date, you must file an RL-31 slip.
• February 28, 2026: Deadline for:
  • filing RL-31 slips
  • sending us copy 1 (RL-31) (if you are filing your slips on paper)
  • giving copy 2 (RL-31.CS) to your tenants and subtenants

To learn more about the RL-31 slip, see RL-31 Slip Obligations.

The documents included in the 2025 income tax return package will also be on our website in January 2026. 

With that in mind, we've changed the way we confirm your identity over the phone. To better protect your business's information, we're phasing in a new way of confirming your identity starting October 20.

Making authentication easier

To make it easier to identify yourself when you call us, we recommend having two recent documents we sent you on hand, such as:

• a notice of assessment
• a collection or refund notice
• any other document from us

If your business is already registered for My Account for businesses, you'll find copies of these documents there.

We also recommend using My Account for businesses to meet your tax obligations and manage your business's file online, quickly and securely.

Lastly, we suggest you check and update the information in your online file regularly and refer to the cybersecurity best practices on our website.

SMBs and large businesses: Watch out for fraud!

Take care of your tax obligations, manage your file, make transactions, and more—anytime, anywhere.

You'll find all our online services on our website.

Did you know?

You can submit your consumption tax returns and pay a balance due directly through the online services of certain financial institutions. Check with your financial institution to find out which services it offers.

Professional representatives

Designed specifically for you, My Account for professional representatives makes managing your clients' tax obligations a breeze.

To sign up, simply change your communication preferences in My Account for individuals.

Why sign up?

• Access your documents quickly.
• View your documents anytime.
• Get all your documents for past years in one place.
• Receive personal information securely.
• Be eco-friendly while getting everything you need for your income tax return.

We'll email you whenever you have a new document in My Account, so you won't miss any!

Access My Account

• Complete Schedule D and send it with your income tax return.
• Register for direct deposit.

You could even get additional amounts, depending on your situation.

Did you already file your income tax return but forgot to attach Schedule D? You can adjust your return by completing the Request for an Adjustment to an Income Tax Return (TP-1.R-V) and attaching it to Schedule D.

Are you a student? Claim the credit!

Did you know that students may be entitled to the solidarity tax credit? To see if you're eligible, claim the credit!

If you're a tenant, you need your RL-31 slip to complete Schedule D.

Registering for direct deposit

To get solidarity tax credit payments, you must register for direct deposit.

You can register online in My Account for individuals, use the registration service offered by some financial institutions or complete the Register for Direct Deposit form (LM-3-V). You can also enclose a voided cheque with your income tax return. Make sure your name and social insurance number are on the cheque.

For more information, see Solidarity Tax Credit. You can also use the online service for viewing a solidarity tax credit file, which is available in My Account for individuals.

The videos and helpsheets below will help you sign up for clicSÉQUR – Entreprises and log in to My Account for businesses:

• Comment s'inscrire à clicSÉQUR – Entreprises? (video, in French only)
• Comment accéder à Mon dossier pour les entreprises? (video, in French only)
• Helpsheet: Registering a Business for clicSÉQUR – Entreprises (COM-31-V)
• Helpsheet: Accessing My Account for Businesses (COM-32-V)

Online is the way to go!

You can use our online services to meet your tax obligations, manage your file and carry out transactions with us. They're quick, easy to use and secure, and they're available 24/7.

You can use it to check whether containers of a given beer brand must be identified. The registry reflects the new provisions for identifying beer containers and will be updated regularly.

To learn more about obligations regarding the identification of beer containers or for more information, see Obligations of Large-Scale Brewers and Beer Distributors Regarding the Identification of Beer Containers.

What does this mean for you?

If your business is registered for My Account for businesses, a person in charge of using online services will have to accept the new conditions for use within 90 days of the next time they log in, or else they won't be able to access My Account. If you don't know who's in charge of using online services at your business, see Manage User Accounts in My Account.

Once you've accepted the new conditions, you'll receive most of your communications online (we'll continue to mail documents that aren't available online). You can download or print documents from My Account or change your communication preferences by calling us at the number in My Account.

Get ready!

• Check the email address under My personal information to make sure you get notified when you have a new message in the communications centre. enveloppe

• If you represent more than one business, you can view all their unread messages from a single account. Add the necessary powers of attorney by clicking Manage business authorizations and powers of attorney or Manage client authorizations and powers of attorney in the drop-down menu under the business's name at the top of the My Account homepage. Then you can click Change businesses to toggle between businesses.

  Note

  Make sure the authorizations, powers of attorney and access rights in the business's profile are correct and up to date.

  End of note

• You can change your communication preferences right away from the My Account homepage. Look for the Consent to online delivery button.

Key dates

Make sure you're ready!

Claiming the solidarity tax credit

There's still time to claim the credit. Make sure to have your RL-31 slip or your municipal tax bill when completing Schedule D so that you get the full amount you're entitled to.

If you've already filed your income tax return, you need to complete Schedule D and the Request for an Adjustment to an Income Tax Return (TP-1.R-V) and send us both.

If you haven't filed your income tax return yet, simply file it along with Schedule D.

Register for direct deposit

To get the solidarity tax credit, you must register for direct deposit.

You can register online in My Account for individuals, use the registration service offered by some financial institutions or complete the Register for Direct Deposit form (LM-3-V). You can also enclose a voided cheque with your income tax return. Make sure your name and social insurance number are on the cheque.

Service for viewing a file online

To see your file, use the online service for viewing a solidarity tax credit file in My Account. You can also use the service to see your notice of determination.

For more information, see Solidarity Tax Credit.

Brewers who sold more than 15 million litres of beer over the previous three calendar years must continue to identify containers of beer and report related information. Invoices must also include the letters “CSP” (consumption on the premises).

New: Public registry of beer brands whose containers must be identified

In order to group all the beer brands whose containers must be identified, a public registry will be set up and put online on our website on September 1.

To learn more about obligations regarding the identification of beer containers or for more information, see Obligations of Large-Scale Brewers and Beer Distributors Regarding the Identification of Beer Containers on our website.

You can share documents with us using our online document sending services in My Account for businesses or My Account for professional representatives.

Just go to the communications centre in My Account for businesses or the inbox in My Account for professional representatives, then follow the instructions under Sending documents.

Note that you'll soon be able to see a history of all the documents you've sent. Stay tuned!

Go to My Account for businesses

Go to My Account for professional representatives

Our online services help you meet your tax obligations, manage your file and interact with us. The services are available 24/7.

Sharing with us online is fast, safe and easy!

Regardless of your net income, you must file your corporation income tax return online (except charities). Tax preparers who file more than five corporation income tax returns for the same taxation year must also send them online. For more information, go to Impôt des sociétés (in French only).

Do you file your tax return annually?

All businesses registered for GST/HST and QST (except charities) must file their tax returns online. For more information, go to Filing GST/HST and QST Returns.

Do you file RL slips?

If you file more than five RL slips of the same type (other than RL-13 or RL-24 slips), you must send them to us online. For more information, go to Sending RL Slips and Summaries to Revenu Québec.

Do you have to pay income tax or make instalment payments over $10,000?

All income tax payments or instalment payments over $10,000 must be made electronically (online or through a financial institution), unless this is impossible due to special circumstances. If you do not pay electronically, a penalty may apply. For more information, go to Income Tax Balance Due or Making Instalment Payments.

Note that special rules apply to paying taxes. For more information, go to Remittance or Refund.

These obligations have applied to businesses since January 1, 2024.

Even if these obligations do not apply to your business, we encourage you to use the secure and easy-to-use online services in My Account for businesses to meet your tax obligations and interact with us.

If you are a corporation, partnership or individual and you own or lease a building used primarily to earn business or property income, you can deduct any expenses you incurred during a taxation year for eligible renovations or alterations so that people with a mobility impairment can better access or move around in the building.

What expenses are eligible?

Any expenses you incurred to renovate or alter a building used mainly to earn business or property income. You can deduct your expenses from that income to reduce the income tax you have to pay.

Claiming the deduction

See Capital Expenditures.

For more information, see Business and Professional Income (IN-155-V) or Individuals and Rental Income (IN-100-V).

Change things for the better: make small buildings accessible to everyone. 

Designation conditions

To designate your property as a principal residence, you must meet the following conditions:

• You, your spouse, your former spouse or your child ordinarily used the property as a housing unit during the year.
• You are designating only one property as your principal residence for a given year.

To find out more about these and other conditions, see Designating a Property as a Principal Residence.

To receive the tax credit, you must:   

• file your income tax return and Schedule D
• be registered for direct deposit

To check whether you're eligible for the tax credit or for more information, see the Claiming the Solidarity Tax Credit page.