Application for Cancellation of Interest, Penalties or Charges
You can apply for the cancellation of interest, penalties or charges that you must pay pursuant to a tax law in the following specific situations:
- Based on a full financial review of your situation, you are unable to repay a tax debt that includes interest, penalties or charges.
- You incurred the interest, penalty or charges as a result of an error in the documents or information we provided.
- An exceptional situation beyond your control, such as a flood or fire, a serious illness or accident, or a death in your immediate family, prevented you from meeting your tax obligations.
You can send us a letter explaining your situation or file one of the following forms:
- Application for the Cancellation or Waiver of Interest, Penalties or Charges (MR-94.1-V)
- Application for the Cancellation or Waiver of Penalties Related to the Sommaire Périodique des Ventes (MR-94.1.R-V)
- Application for the Cancellation or Waiver of GST/HST- and QST-Related Interest or Penalties, or of QST-Related Charges (FP-4288-V)
Send your application to one of the following addresses:
- 3800, rue de Marly, Québec (Québec) G1X 4A5
- C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4
Filing a request for review
While you cannot contest or appeal a decision regarding an application for cancellation, you can request a review by sending us a letter or filing one of the above-mentioned forms explaining why you believe the decision is unfair or unfounded. Send your request to the address on the letter we sent you with our decision.
For more information, refer to the current version of interpretation bulletin LAF. 94.1-1, Waiver or Cancellation of Interest, Penalties or Charges, available free of charge on the Publications du Québec website.