Voluntary Disclosure: Rectifying Your Tax Situation
Each year, hundreds of individuals and businesses rectify their tax situation through Revenu Québec's voluntary disclosure program.
To promote tax compliance, our voluntary disclosure program encourages individuals and mandataries (or agents) who have failed to meet their tax obligations to report and pay any outstanding amounts.
If you did not pay an amount you owe for any of the following reasons, you can file a voluntary disclosure application to benefit from relief measures:
- You did not fulfil your tax obligations under the applicable legislation.
- You did not file information returns involving additional duties payable.
- You claimed ineligible expenses in a tax return.
- You claimed a refund or rebate that you were not entitled to.
To make a voluntary disclosure application, file form LM-15-V, Voluntary Disclosure.
Before filing a voluntary disclosure application, make sure you meet the voluntary disclosure program's conditions for acceptance.
Then file form LM-15-V, Voluntary Disclosure.
You must include all the returns establishing the additional duties resulting from the disclosure for each taxation year or reporting period, as well as any schedules, forms, worksheets and other relevant documentation. You must also enclose payment of the outstanding duties.
If your application meets the conditions, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation. Also, we will waive our right to undertake penal proceedings in respect of the facts you disclose.
Since our voluntary disclosure program is meant to encourage good fiscal behaviour, you are expected to meet your tax obligations after benefitting from relief under the program. As a result, you generally cannot make another disclosure if you have already made one in the past.
For more information on our voluntary disclosure program, see the current version of interpretation bulletin ADM. 4, which is available on the Publications du Québec website. You can also refer to the guide entitled Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).