Most taxpayers and agents can file a voluntary disclosure, such as:

• individuals
• individuals in business
• employers
• QST registrants
• corporations
• partnerships
• trusts (testamentary or non-testamentary)
• non-profit organizations
• charities

Situations where you can file a voluntary disclosure

To take advantage of our voluntary disclosure program, you must owe us money (i.e. unpaid amounts due to mistakes or omissions in previous tax returns). 

Below are examples of situations covered by a voluntary disclosure: 

• You did not fulfil your tax obligations under the applicable legislation. 
• You did not file information returns involving additional duties payable. 
• You claimed ineligible expenses. 
• You claimed refunds, rebates or tax credits that you were not entitled to. 
• You underestimated your income in a return. 
• You did not bill, collect or report QST. 
• You did not report the transfer of an immovable and file a notice of disclosure within the 90-day period set by law. 

Situations where you cannot file a voluntary disclosure

You generally cannot file a voluntary disclosure for the following documents:

• a return for which no amount is payable or that entitles you to a refund;
• a return for the current or previous taxation year (for example, a voluntary disclosure for a personal income tax return filed for 2023 that resulted in a balance due cannot be accepted until May 1, 2025);
• a consumption tax return or a return respecting other duties under Québec legislation for the current or previous reporting period (for example, a voluntary disclosure for a QST return whose filing deadline was January 31, 2024, cannot be accepted until March 1, 2024).

Before you file

If you're not sure whether you want to or are allowed to file a voluntary disclosure, contact us first. It's fully confidential and requires no further commitment from you. 

Our professionals can:

• give you an overview of the voluntary disclosure program; 
• help you better understand the consequences of not correcting your tax situation; 
• tell you about program relief measures.

Call us at:

• 514 287-3585, extension 2878705 (Montréal area)
• 1 888 830-8808, extension 2878705 (elsewhere, toll-free)