Sanctions and Special Taxes for Failing to Meet Obligations

Coronavirus (COVID-19)

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

In certain situations, we may:

  • impose sanctions on organizations that have not fulfilled their obligations;
  • require payment of a special tax.

We may also impose an intermediate sanction consisting in the suspension of the authority to issue official receipts. In other cases, the organization's registration may be revoked.


Any organization may file a notice of objection if its authority to issue official receipts is suspended or its registration is revoked.

For more information, contact us.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter