Information Returns and Notices

Coronavirus (COVID-19)

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


Information concerning the rules that apply to filing returns and notices will be added to this page once they have been set.

Distribution platform operators and accommodation platform operators must file information returns in addition to meeting their other obligations. Anyone that supplies storage services in Québec to facilitate the sale of property by non-registrants must notify us.

Suppliers of storage services

Anyone who supplies storage services in Québec to facilitate the sale of property by non-registrants (such as the operator of an order fulfillment centre) must notify us no later than January 1, 2022, if the person supplies storage services as part of a business that has been carried out since July 1, 2021. Otherwise, the notice must be received no later than six months after the day on which the person began supplying storage services as part of a business, or by any other date that we may authorize.

These suppliers are also required to keep records with specific information in respect of their storage services. More information about the required records will be added once it is determined.

Digital platform operators

Digital platform operators are required to file an information return each calendar year concerning:

  • supplies of corporeal movable property stored in Canada and delivered in Québec (applies to operators of distribution platforms);
  • supplies of short-term accommodation units in Québec made in a given calendar year (applies to operators of accommodation platforms).

The information return must be filed for each calendar year, no later than July 1 of the following year.

Further details about the information return will be added once they are determined. 

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