Charter of Taxpayers' and Mandataries' Rights
The Act respecting administrative justice establishes the general rules of procedure applicable to decisions made in respect of taxpayers and mandataries. The underlying principle that guides Revenu Québec in applying the Act is the duty to act fairly that must inform any procedure leading to an individual decision in the exercise of an administrative function.
This charter sets out the rights of every taxpayer and mandatary that arise out of this duty—the right to be informed, the right to be heard and the right to be treated impartially. It also explains their and the right to the protection of confidential information and as Revenu Québec's undertakings regarding access to services and information and the exercise of rights. It is based on Revenu Québec's core values: integrity, respect, fairness and excellence of service.
The goal of this charter is therefore to strengthen the bonds of trust and cooperation between Revenu Québec and taxpayers and mandataries by ensuring a greater degree of transparency with regard to the rights of each and fostering a service-based approach.