The tax documents published by Revenu Québec are available in a collection that you can access free of charge on the Publications du Québec website.

The collection includes interpretation bulletins and interpretation letters as well as explanatory and technical notes accompanying draft legislation introduced by the Minister of Revenue.

Note that many of the documents are available in French only.

Interpretation bulletins and letters

Interpretation bulletins and interpretation letters are available free of charge on the Publications du Québec website, under Fiscalité.

The purpose of these documents is to give Revenu Québec's interpretation of certain aspects of the fiscal legislation administered by the Minister of Revenue. Such documents exist because Québec's fiscal legislation, with its many distinctive characteristics, differs from federal legislation.

It should be noted that decisions in respect of tax or other legal issues cannot be based on the bulletins or letters because they have no legal value. Reference should be made to the official legislation, where necessary.

You should also note that the opinions expressed in a bulletin or letter reflect the situation at the time of publication and that Revenu Québec's position may have changed since then. That said, unlike interpretation letters, interpretation bulletins are revised on a regular basis to take into account subsequent legislative amendments and developments in jurisprudence.

Explanatory and technical notes

The Publications du Québec website also contains explanatory and technical notes (in French only) on the changes brought by the draft legislation introduced by the Minister of Revenue.

Note, however, that the notes are provided for information purposes only and do not constitute an interpretation of any legislative provisions.