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The Charter of the French language and its regulations govern the consultation of English-language content.

Interpretation Bulletins and Interpretation 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.

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