Informants' rewards are based on the factors in the table below.

Reward determination guidelines

Quality of information	Poor	Good	High
	Hard to use Contains many errors Incomplete, imprecise Unclear, disorganized	Easy to use Contains small errors, but not in key elements Complete for most key elements Clear and somewhat organized	Very easy to use Precise Complete and detailed Clear and well organized
Identifying information	General	Non-specific	Specific
	Cannot be used to identify the taxpayer(s) involved in the transaction or series of transactions	Can be used to identify a group of related taxpayers, but not which members of the group are specifically involved in the transaction or series of transactions	Can be used to identify the taxpayer(s) specifically involved in the transaction or series of transactions
Cooperation	Low	Good	Very good
	Provides basic explanations on request Provides minimal contextual information Actions compromised or complicated Revenu Québec's analysis	Provides useful explanations on request Provides useful contextual information when needed	Provides clear and detailed information on request Provides detailed contextual information to help Revenu Québec identify the tax scheme
Value of information	Low	Medium	High
	Does not reduce the time needed for Revenu Québec to evaluate the risk of non-compliance Mostly from public sources or otherwise easy to obtain Even without the information, Revenu Québec would most likely have audited the transaction or series of transactions	Reduces the time needed for Revenu Québec to evaluate the risk of non-compliance Hard to obtain Even without the information, Revenu Québec may have audited the transaction or series of transactions	Greatly reduces the time needed for Revenu Québec to evaluate the risk of non-compliance Very hard to obtain Without the information, it is unlikely that Revenu Québec would have audited the transaction or series of transactions or it would have been impossible for Revenu Québec to do so