Laws and Regulations Administered by Revenu Québec
A number of the laws and regulations that guide Revenu Québec in carrying out its mission are under the authority of the Minister of Revenue. Those laws and regulations are included in the list of laws and regulations administered in whole by Revenu Québec and in the list of laws and regulations administered in part by Revenu Québec.
However, Revenu Québec also administers other laws and regulations not included in either of the aforementioned lists.
For information concerning the provisions of the laws and regulations administered by Revenu Québec, as well as those not administered by Revenu Québec, visit the website LégisQuébec.
Acts administered in whole
- Tax Administration Act
(CQLR, chapter A-6.002)- Regulation respecting fiscal administration
(CQLR, chapter A-6.002, r. 1) - Regulation respecting implementation of the tax agreement between the Gouvernement du Québec and the Gouvernement de la République française for the purposes of avoiding double taxation and preventing evasion of taxes on income
(CQLR, chapter A-6.002, r. 2) - Regulation respecting the implementation of the Protocol to the Tax Agreement between the Gouvernement du Québec and the Gouvernement de la République française for the purposes of avoiding double taxation and preventing evasion of taxes on income
(CQLR, chapter A-6.002, r. 2.1) - Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families
(CQLR, chapter A-6.002, r. 3) - Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families
(CQLR, chapter A-6.002, r. 4) - Regulation respecting the fees for users of the advance rulings and written opinions service of the Direction générale de la législation of the Agence du revenu du Québec
(CQLR, chapter A-6.002, r. 4.1) - Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office
(CQLR, chapter A-6.002, r. 5) - Regulation respecting the signing of certain deeds, documents or writings for the purposes of the agreement with respect to the administration by Canada of Title I of the Act respecting the Québec sales tax (chapter T-0.1) in respect of selected listed financial institutions
(CQLR, chapter A-6.002, r. 6)
- Regulation respecting fiscal administration
- Act respecting the Agence du revenu du Québec
(CQLR, chapter A-7.003) - Unclaimed Property Act
(CQLR, chapter B-5.1)- Regulation respecting the application of the Unclaimed Property Act
(CQLR, chapter B-5.1, r. 1) - Décret concernant les honoraires, la nature et le montant des dépenses rattachés aux biens non réclamés
(D. 585-2015) [French only]
- Regulation respecting the application of the Unclaimed Property Act
- Money-Services Businesses Act
(CQLR, chapter E-12.000001)- Regulation under the Money-Services Businesses Act
(CQLR, chapter E-12.000001, r. 1) - Regulation respecting fees and tariffs payable under the Money-Services Businesses Act
(CQLR, chapter E-12.000001, r. 2)
- Regulation under the Money-Services Businesses Act
- Mining Tax Act
(CQLR, chapter I-0.4) - Tobacco Tax Act
(CQLR, chapter I-2)- Regulation respecting the application of the Tobacco Tax Act
(CQLR, chapter I-2, r. 1)
- Regulation respecting the application of the Tobacco Tax Act
- Taxation Act
(CQLR, chapter I-3)- Regulation respecting the Taxation Act
(CQLR, chapter I-3, r. 1) - Mandatory Transaction Disclosure Regulation
(CQLR, chapter I-3, r. 2)
- Regulation respecting the Taxation Act
- Act respecting the application of the Taxation Act
(CQLR, chapter I-4)- Regulation respecting the application of the Taxation Act
(1980)
(CQLR, chapter I-4, r. 1)
- Regulation respecting the application of the Taxation Act
- Act to facilitate the payment of support
(CQLR, chapter P-2.2)- Regulation respecting the collection of support
(CQLR, chapter P-2.2, r. 1)
- Regulation respecting the collection of support
- Act respecting the Québec sales tax
(CQLR, chapter T-0.1)- Regulation respecting the prescribed manner of identifying a beer container
(CQLR, chapter T-0.1, r. 1) - Regulation respecting the Québec sales tax
(CQLR, chapter T-0.1, r. 2)
- Regulation respecting the prescribed manner of identifying a beer container
- Fuel Tax Act
(CQLR, chapter T-1)- Regulation respecting the application of the Fuel Tax Act
(CQLR, chapter T-1, r. 1)
- Regulation respecting the application of the Fuel Tax Act
Acts administered in part
- Act respecting parental insurance
(CQLR, chapter A-29.011)- Regulation respecting parental insurance plan premiums
(CQLR, chapter A-29.011, r. 3)
- Regulation respecting parental insurance plan premiums
- Act respecting international financial centres
(CQLR, chapter C-8.3) - Act respecting contracting by public bodies
(CQLR, chapter C-65.1) [Revenu Québec is not responsible for the administration of this Act.]- Regulation respecting construction contracts of municipal bodies
(CQLR, chapter C-19, r. 3) - Regulation respecting supply contracts, service contracts and construction contracts of bodies referred to in section 7 of the Act respecting contracting by public bodies
(CQLR, chapter C-65.1, r. 1.1) - Regulation respecting certain supply contracts of public bodies
(CQLR, chapter C-65.1, r. 2) - Regulation respecting certain service contracts of public bodies
(CQLR, chapter C-65.1, r. 4) - Regulation respecting construction contracts of public bodies
(CQLR, chapter C-65.1, r. 5) - Regulation respecting contracting by public bodies in the field of information technologies
(CQLR, chapter C-65.1, r. 5.1)
- Regulation respecting construction contracts of municipal bodies
- Act to promote workforce skills development and recognition
(CQLR, chapter D-8.3) - Act respecting municipal taxation
(CQLR, chapter F-2.1)- Regulation governing the municipal tax for 9-1-1
(CQLR, chapter F-2.1, r. 14)
- Regulation governing the municipal tax for 9-1-1
- Tourist Accomodation Act
(CQLR, chapter H-1.01)- Tourist Accomodation Regulation
(CQLR, chapter H-1.01, r. 1)
- Tourist Accomodation Regulation
- Act respecting labour standards
(CQLR, chapter N-1.1) - Act respecting the legal publicity of enterprises
(CQLR, chapter P-44.1) - Act respecting the Régie de l'assurance maladie du Québec
(CQLR, chapter R-5)- Regulation respecting contributions to the Québec Health Insurance Plan
(CQLR, chapter R-5, r. 1) - Regulation respecting contributions to the basic prescription drug insurance plan
(CQLR, chapter R-5, r. 2)
- Regulation respecting contributions to the Québec Health Insurance Plan
- Act respecting the Québec Pension Plan
(CQLR, chapter R-9)- Regulation respecting contributions to the Québec Pension Plan
(CQLR, chapter R-9, r. 2) - Regulation respecting the participation of Indians in the Québec Pension Plan
(CQLR, chapter R-9, r. 4)
- Regulation respecting contributions to the Québec Pension Plan
- Act respecting remunerated passenger transportation by automobile
(CQLR, chapter T-11.2)- Regulation respecting the dues provided for in section 287 of the Act respecting remunerated passenger transportation by automobile
(CQLR, chapter T-11.2, r. 2.1) - Regulation respecting remunerated passenger transportation by automobile
(CQLR, chapter T-11.2, r. 4)
- Regulation respecting the dues provided for in section 287 of the Act respecting remunerated passenger transportation by automobile
- Excise Tax Act
(Revised Statutes of Canada, 1985, chapter E-15)