Culpable Conduct exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. An act or a failure to act that, as applicable, is tantamount to intentional conduct; shows indifference as to compliance with the Taxation Act; or shows wilful, reckless or wanton disregard of the Act.