How to File a Voluntary Disclosure
To file a voluntary disclosure, you must complete, sign and send us form LM-15-V, Voluntary Disclosure.
Enclose with the form:
- all tax returns, schedules, forms and work sheets needed to verify and correct your tax situation;
- all relevant documents (contracts, invoices, etc.);
- payment of amounts owed (or estimated amounts owed);
- the registration form, if applicable, for a file (e.g. the QST) under a tax law that Revenu Québec administers.
Important: To take advantage of program benefits, send all documents to the Direction principale des divulgations volontaires, du recouvrement international et de l'évolution des savoirs.
You must also ensure that your application meets all program criteria.
If you pay online through a financial institution or payment services provider, contact us to get a payment code.
My Account
Use the service for submitting unrequested documents in My Account for businesses, My Account for individuals and My Account for professional representatives.
Secure email
For instructions on using secure email, call one of the numbers below:
- 514 287-3585, extension 2878705 (Montréal area)
- 1 888 830-8808, extension 2878705 (elsewhere, toll-free)
Fax
514 285-3388
Direction principale des divulgations volontaires, du recouvrement international et de l'évolution des savoirs
Revenu Québec
Complexe Desjardins, secteur DE1002
C. P. 5000, succursale Place-Desjardins
Montréal (Québec) H5B 1A7
Courier
Direction principale des divulgations volontaires, du recouvrement international et de l'évolution des savoirs
Revenu Québec
Complexe Desjardins, tour Nord, secteur DE1002
Montréal (Québec) H5B 1A7
We encourage you to use our online services, which are our preferred way to serve you. These services:
- are more flexible;
- reduce the risk of mistakes;
- ensure applications are processed faster.
Application filed by a representative
You can authorize a representative to file a voluntary disclosure for you. However, make sure that both you and your representative sign the application.
Your representative must be entered in our files as a person designated to act on your behalf. If they are not, they must complete, sign and enclose form MR-69-V, Authorization to Communicate Information or Power of Attorney, with your application.