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

Offences and Fines

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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