How to Document Non-Compliance

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In order to process your report, you must provide specific, verifable facts and information so that we can accurately identify the person in question.

Information

The quality of the information you provide directly affects the actions we can take.

Facts

Some examples of facts you could report include:

  • unreported income (business, rental or employment income, tips, etc.;
  • unreported taxable benefits (benefit related to an automobile, to housing, etc.);
  • deduction or refund claims for false expenses;
  • cash payments without invoices;
  • unreported employment income and employers that do not make source deductions;
  • unreported taxes (GST/HST, fuel tax, tax on lodging, etc.);
  • unremitted mandatory invoices; 
  • false invoicing strategies;
  • ineligible tax credits (childcare, medical expenses, donations, etc.);
  • smuggling and other illegal activities (tobacco smuggling, money laundering, drug trafficking, etc.).

Types of information to send

Some types of information we would like to receive include:

  • the name and contact information of the individual or business;
  • the unmet fiscal obligation;
  • the period the events took place;
  • specifics you consider relevant (amounts in question, frequency, people implicated, locations and addresses, activity sectors, Québec enterprise numbers, etc.);
  • a description of the property (buildings, vehicles or other assets), loans, mortgages and hypothecs, banking information and personal expenses of the person in question;
  • anything else you consider relevant.

If you do not have all this information, please provide as much information as possible so that we can identify the person.

Documents related to non-compliance

To document your report, you can send us any relevant document you have.

If you are reporting non-compliance by phone, you can send us your documents by mail. Please be sure to include the reference number given to you by one of our agents at the time of your call.

If you are reporting non-compliance by mail, complete form LM-6-V, Report of Failure to Meet Fiscal Obligations, and send it to us with all the relevant documents you have.

Examples of documents

Some examples of relevant documents include:

  • invoices and receipts;
  • cheques;
  • contracts and leases;
  • letters and emails.

We will not return the documents sent to us, so please send copies of your originals.

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