Reward Determination Guidelines

Informants' rewards are based on the factors in the table below.

Reward determination guidelines
Quality of information Poor Good High
  • Hard to use
  • Contains many errors
  • Incomplete, imprecise
  • Unclear, disorganized
  • Easy to use
  • Contains small errors, but not in key elements
  • Complete for most key elements
  • Clear and somewhat organized
  • Very easy to use
  • Precise
  • Complete and detailed
  • Clear and well organized
Identifying information General Non-specific Specific
Cannot be used to identify the taxpayer(s) involved in the transaction or series of transactions Can be used to identify a group of related taxpayers, but not which members of the group are specifically involved in the transaction or series of transactions Can be used to identify the taxpayer(s) specifically involved in the transaction or series of transactions
Cooperation Low Good Very good
  • Provides basic explanations on request
  • Provides minimal contextual information
  • Actions compromised or complicated Revenu Québec's analysis
  • Provides useful explanations on request
  • Provides useful contextual information when needed
  • Provides clear and detailed information on request
  • Provides detailed contextual information to help Revenu Québec identify the tax scheme
Value of information Low Medium High
  • Does not reduce the time needed for Revenu Québec to evaluate the risk of non-compliance
  • Mostly from public sources or otherwise easy to obtain
  • Even without the information, Revenu Québec would most likely have audited the transaction or series of transactions
  • Reduces the time needed for Revenu Québec to evaluate the risk of non-compliance
  • Hard to obtain
  • Even without the information, Revenu Québec may have audited the transaction or series of transactions
  • Greatly reduces the time needed for Revenu Québec to evaluate the risk of non-compliance
  • Very hard to obtain
  • Without the information, it is unlikely that Revenu Québec would have audited the transaction or series of transactions or it would have been impossible for Revenu Québec to do so

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