Application for Cancellation of Interest, Penalties or Charges

We can cancel or waive all or part of the interest, penalties or charges that you must pay pursuant to a tax law in the following special circumstances:

  • Based on a full financial review of your situation, you are unable to repay a tax debt that largely consists of interest, penalties or charges.
  • You are unable to meet your tax obligations adequately or on time due to an action attributable to us.
  • An exceptional situation beyond your control, such as a flood or fire, a serious illness or accident, or a death in your immediate family, prevented you from meeting your tax obligations.
Rectifying your situation

If you are not in any of the above-listed situations and you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.

Filing an application for cancellation or waiver

You can send us a letter explaining your situation or file one or more of the following forms:

  • Application for the Cancellation or Waiver of Interest, Penalties or Charges (MR-94.1-V)
  • Application for the Cancellation or Waiver of Penalties Related to the Sommaire Périodique des Ventes (MR-94.1.R-V)
  • Application for the Cancellation or Waiver of GST/HST- and QST-Related Interest or Penalties, or of QST-Related Charges (FP-4288-V)

Send your application to one of the following addresses:

  • 3800, rue de Marly, Québec (Québec) G1X 4A5
  • C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4

Filing a request for review

While you cannot file an objection regarding a decision on an application for cancellation or waiver, you can request a review by sending us a letter or filing one or more of the above-mentioned forms explaining why you believe the decision is unfair or unfounded. Send your request to the address on the letter we sent you with our decision.

Note
A decision issued further to a request for review cannot be contested or appealed

For more information, refer to the current version of interpretation bulletin LAF. 94.1-1/R8, Waiver or Cancellation of Interest, Penalties or Charges, available free of charge on the Publications du Québec website.

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