How to Report Non-Compliance
Under the General Framework for Reporting Non-Compliance you can anonymously report an individual or business that is failing to meet their fiscal obligations. See How to Document Non-Compliance to ensure the quality of the information you disclose to us.
You can report non-compliance by secure email, phone, automatic telex system or mail.
No rewards are offered under the General Framework for Reporting Non-Compliance. If you want to report certain types of tax avoidance transactions for which rewards are offered, and you are an eligible informant with eligible information, see Reward Program for Informants of Transactions Covered by the General Anti-Avoidance Rule and Sham Transactions.
Report non-compliance by secure email
To report non-compliance by secure email:
- Click on Write to us below. A new window will open.
- In the required field Type, select Comments or suggestions.
- In the dropdown list next to Client type, choose Individual, Self-employed worker, Business or Professional representative, depending on your situation.
- Under Subject of message, select Other.
You will then be able to type your message and send it securely.
For security and confidentiality reasons, employees who handle non-compliance reports will not call you.
Report non-compliance by phone
To report non-compliance by phone, call 1 855 208‑1131 (toll-free). You can call us from Monday to Friday from 8:30 a.m. to 4:30 p.m.
Report non-compliance using the automatic telex system (ATS) for the hearing impaired
To report non-compliance using the automatic telex system (ATS), call one of the following numbers:
- 514 873-4455 (Montréal area)
- 1 800 361-3795 (toll-free)
Report non-compliance by mail
To report non-compliance by mail, complete and print form LM-6-V, Report of Failure to Meet Fiscal Obligations: General Framework for Reporting Non-compliance, and send it with all the relevant documents you want to include to one of the following addresses:
Montréal, Laval, Laurentides, Lanaudière and Montérégie:
C. P. 3000, succursale Place-Desjardins, secteur ouest
Montréal (Québec) H5B 1A4
Québec and other regions:
3800, rue de Marly, secteur ouest
Québec (Québec) G1X 4A5
All information provided in a non-compliance report is confidential and protected under the Act respecting Access to documents held by public bodies and the Protection of personal information.