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

Extended Time Period for Issuing a Reassessment to a Tax Shelter Investor

Normally, we have three years from the later of the following dates to issue a reassessment for the taxpayer's taxation year:

  • the date on which the original notice of assessment or notice that no income tax is payable for the taxation year was sent;
  • the date on which the income tax return is filed for the taxation year.

The prescribed time period for issuing a reassessment or an additional assessment is extended for an individual who invested in a tax shelter while that person was resident in Québec, if the tax shelter promoter:

  • did not file an RL-14 slip or an RL-15 slip, as applicable, for the individual within the prescribed time period; or
  • failed to file an RL-14 slip or an RL-15 slip.

The extended time period ends three years after the date on which the RL-14 slip or RL-15 slip, as applicable, was duly filed.

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