General Framework for Reporting Non-Compliance

If you believe that an individual or business has failed to meet one or more fiscal obligations, you can report them.

While all reports are confidential and can be made anonymously, you can provide your name and telephone number if you consider it appropriate. This will allow us to contact you if we need more information.

Why report non-compliance?

Information in a non-compliance report helps us ensure that the Québec taxation system is fair and enables us to support measures already in place to fight tax evasion. When you report non-compliance, you help keep the taxation system fair for everyone.


No rewards are offered for reporting a taxpayer under the general framework.

If you want to report certain types of transactions aimed at avoiding Québec income tax or other duties payable under Québec legislation, see Reward Program for Informants of Transactions Covered by the General Anti-Avoidance Rule and Sham Transactions.

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Any information you provide is confidential and protected under the Act respecting Access to documents held by public bodies and the Protection of personal information. Consequently, the individual or business in question will not know who reported them.

You will not receive news or a follow-up of our review after you report non-compliance, because we cannot disclose information about other taxpayers.

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

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