Policies, Directives and Similar Documents for Decision Making
The policies, directives and similar documents for the laws Revenu Québec administers are listed below. Most of them are meant to guide Revenu Québec employees in making decisions related to the application of those laws.
They are available in French only.
Financial resources
- Directive on Eligible Financial Commitments (CRF-2002, in French only)
- Directive on Hospitality Expenses (CRF-2003, in French only)
- Directive on Budget Activity (CRF-2101, in French only)
- Directive on Managing Income for IT Resource Projects (CRF-2302, in French only)
- Directive on Rates for Goods and Services (CRF-2401, in French only)
- Directive on Capital Property Financing (CRF-2402, in French only)
- Cash Management Directive (CRF-2403, in French only)
Governance
- Financial Disclosure Policy (CG-1002, in French only)
- Internal Audit Policy (CG-1301, in French only)
- Integrated Risk Management Policy (CG-1401, in French only)
- Policy on Internal Control (CG-1402, in French only)
- Ethics Policy (CG-1501, in French only)
- Normative Document Management Policy (CG-1601, in French only)
- Revenu Québec's Social Media Policy (CG-1701, in French only)
- Sustainable Development Policy (CG-1801, in French only)
- Internal Audit Directive (CG-2301, in French only)
- Program Evaluation Directive (CG-2302, in French only)
- Directive Concerning Integrated Risk Management (CG-2401, in French only)
- Directive on Internal Control (CG-2402, in French only)
- Directive on Managing Normative Documents (CG-2601, in French only)
- Contribution to the Government Sustainable Development Strategy and Accountability: Directive (CG-2801, in French only)
- Procedure for Integrating Sustainable Development Principles: Directive (CG-2802, in French only)
Human resources
Information resources
- Governance and Information Resource Management Policy (CRI-1001, in French only)
Information security
- Information Protection and Security: Policy (CPS-1001, in French only)
- Policy on Information Access, Correction and Diffusion (CPS-1003, in French only)
- Protection of Confidential Information and the Right to Privacy Regarding Video Surveillance: Directive (CPS-2008, in French only)
- Directive on the Diffusion of Information (CPS-2009, in French only)
- Directive on Information Access and Correction (CPS-2011, in French only)
- Directive on Survey Management Within Revenu Québec (CPS-2015)
- Guide to Diffusing Information Online (CPS-3009, in French only)
Material resources and infrastructure
Operations and administration
- Policy on the Interpretation of Legislation and Tax Policy Specifics (CMO-1701, in French only)
- Directive on Press Releases (CMO-2001, in French only)
- Directive on Inspection Activities (CMO-2101, in French only)
- Directive on the Handling of Failure to File Tax Returns (CMO-2103, in French only)
- Directive on Tax Audit Interventions (CMO-2104, in French only)
- Directive on Tax Fraud Investigations (CMO-2105, in French only)
- Directive on the processing of voluntary disclosures (CMO-2106, in French only)
- Directive on Formal Demands to File Tax Information and Documents (CMO-2107, in French only)
- Directive on the Interpretation of Legislation and Tax Policy Specifics (CMO-2701, in French only)
- Directive on Administering Tax Measures (CMO-2703, in French only)
- Transactions Entered Into With Taxpayers and Mandataries Under Articles 2631 to 2637 of the Civil Code of Québec: Directive (CMO-2976, in French only)
Tax treatment
- Directive on Daily Living Allowances: Restrictions on Amounts for Food, Beverages and Entertainment (CTF-2001, in French only)
- Directive Concerning the Determination of the Assessment Period of a Taxpayer Whose Status Changed From Self-Employed Person to Salaried Employee Further to an Audit (CTF-2002, in French only)
- Directive Concerning Social Activity Benefits (CTF-2003, in French only)
- Directive Concerning the Handling of Information Slips Related to Disputes With the Canada Revenue Agency (CTF-2004, in French only)
- Directive Concerning the Deduction in Respect of a Retroactive Payment Causing an Undue Additional Tax Burden (CTF-2005, in French only)
- Directive on Employer Contributions When Information About Employee Identity is Incomplete (CTF-2006, in French Only)
- Directive on Keeping Registers and Related Documents and Notice of Saving the Documents (CTF-2007, in French only)
- Directive on Fiscal Transactions Made With Taxpayers and Mandataries Under Articles 2631 to 2637 of the Civil Code of Québec (CTF-2008, in French only)
Other
- Corporate Tax Audit Guide (VER-5001.IC.G, in French only) – Optimized audit methods and procedures
- Source Deductions Audit Guide (VER-5001.RS.G, in French only) – Optimized audit methods and procedures
- Consumption Tax Audit Guide (VER-5002.G, in French only) – Optimized audit methods and procedures
- Support Payment Procedure: Liability Under the Act to facilitate the payment of support (in French only)
- Support Payment Procedure: Exemption From the Requirement to Pay Support to the Minister (in French only)