Each year, an average of 500 taxpayers rectify their tax situation under Revenu Québec's voluntary disclosure policy.
To promote tax compliance, we have implemented a program to encourage taxpayers and mandataries (or agents) to pay the duties and interest resulting from a failure to meet their tax obligations.
Our voluntary disclosure policy encourages taxpayers to rectify their tax situation by disclosing the omissions and false statements that allowed them to avoid paying income tax or to avoid paying or remitting consumption taxes. For a disclosure to be considered voluntary, it must be spontaneous, complete and verifiable. In addition, the tax debt must be paid in full by the end of the disclosure process.
Voluntary disclosures regarding the Taxation Act must include information that relates to a return that is at least a year past due. However, effective March 1, 2018, those regarding the QST and other consumption taxes or duties prescribed by Québec legislation are accepted if the information disclosed relates to a return that is at least one reporting period past due.
If your disclosure meets the required conditions, we will not impose the penalties provided for by fiscal legislation and will waive our right to undertake penal proceedings.
To rectify your tax situation by making a voluntary disclosure, you must complete form LM-15-V, Voluntary Disclosure, and send it to us.
For more information on Revenu Québec's voluntary disclosure policy, see the current version of interpretation bulletin ADM. 4, which is available on the Publications du Québec website. You can also refer to the brochure entitled Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).