Coronavirus (COVID-19)

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

A beneficiary is, as applicable, a person:

  • for whose benefit a trust is created; 
  • who is entitled to the amount of an insurance policy or annuity; 
  • who holds units, in the case of a mutual fund trust; 
  • who transfers or loans property to the trust and to whom the income attribution rules apply. 

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