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The Charter of the French language and its regulations govern the consultation of English-language content.


Depending on your situation, you must fulfill your obligations regarding income tax, source deductions, employer contributions and consumption taxes in order to avoid incurring penalties.

Penalties may apply if you:

Note that other penalties may apply in certain sectors of activity. For more information, click Penalties Other Than Late-Filing or Non-Filing Penalties.

Rectifying your situation

If 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.

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