Offences and Fines

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Employment agencies and temporary foreign worker recruitment agencies

New requirements for the Attestation de Revenu Québec and the licence issued by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) came into effect on September 1, 2021. To learn more, read the news article on the subject. 

Section 1079.8.35 of the Taxation Act provides for fines for persons that commit any of the following offences:

  • making a false Attestation de Revenu Québec;
  • falsifying or altering an Attestation;
  • obtaining or attempting to obtain, in any manner, an Attestation, knowing that the person or another person is not entitled to such a document;
  • using a false, falsified or altered or wrongly obtained Attestation, or any other related document;
  • assenting to or acquiescing in an offence referred to in any of the four bullets above;
  • conspiring with a person to commit an offence referred to in any of the five bullets above.


The offences listed above may result in a fine ranging from $5,000 to $30,000 for a natural person and from $15,000 to $100,000 for other persons.

For a subsequent offence within five years, the minimum and maximum fines given above are doubled.

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