Go to the page content
Skip to main menu
Skip to footer items

Go back to homepage

Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
Businesses
Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
Représentants Professionnels
Découvrez notre section pour les représentants professionnels, où vous trouverez de l'information sur vos obligations et sur Mon dossier pour les représentants professionnels.Find out more
Partners
Learn about our partnerships with product developers for our fields of activity and with QESI promoters, trustees and mandataries.Find out more
Online Services Forms and Publications
Use our online services and download our forms, publications and guides.Find out more

About Us
Contact Us
Press Room

Follow us on Facebook
Instagram
Follow us on LinkedIn
Follow us on Bluesky
Follow us on YouTube
Sign up for our notification lists
Subscribe to our RSS feeds

About Us
Contact Us
Français

Accessibility Options

Accessibility Options
My Account

My Account

Citizens
Businesses
Représentants Professionnels
Partners
Online Services Forms and Publications

Selected section: One mission. Concrete actions.
Simplifying Tax Administration
Providing Quality Services
Informing You of Your Rights
Helping You Meet Your Obligations
Selected subsection: Ensuring Tax Compliance

Mandatory Disclosure of Certain Transactions

Aggressive Tax Planning

Aggressive Tax Planning

Fight Against Aggressive Tax Planning
Specific Anti-Avoidance Rules
General Anti-Avoidance Rule
- Deadline for the Application of the General Anti-Avoidance Rule
Mandatory Disclosure of Certain Transactions
Preventive Disclosure

One mission. Concrete actions.
Ensuring Tax Compliance
Aggressive Tax Planning
Mandatory Disclosure of Certain Transactions

Definitions

Qualified small business corporation share
Exempt property
Act
Minister
Transaction
Specified transaction

avertissement

Who can view this page?

End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Unclaimed Property
Emplois
(in French only)
Support Payments
Press Room
Centre gouvernemental de traitement massif
(in French only)

Access to Information
Protecting Your Rights
Payment Options
fairforall.ca
Québec.ca

Follow us on Facebook
Instagram
Follow us on LinkedIn
Follow us on Bluesky
Follow us on YouTube
Sign up for our notification lists
Subscribe to our RSS feeds

Accessibility
Requirements
Protecting Your Personal Information
Privacy
Application of the Charter of the French language
Social Media Policy
Netiquette Policy
Site Map

© Revenu Québec

Service not available

Click Scheduled Service Outages to learn more.

Thank you for your patience.

Please try again later.

Service interruption notice

Thank you for your patience.

Do you wish to continue?

Yes

What are you looking for?

Common search queries

Direct deposit
Notice of assessment
Change of address
Forms and publications
GST/HST and QST returns
Contributions and premiums
Shelter allowance
RL-31 slip
Tax credit for medical expenses
Payment agreement

Veuillez patienter