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Application for Cancellation or Waiver of Interest, Penalties or Charges

We can cancel or waive all or part of the interest, penalties or charges that you must pay pursuant to a tax law in the following special circumstances:

  • Based on a full financial review of your situation, you are unable to repay a tax debt that largely consists of interest, penalties or charges.
  • You are unable to meet your tax obligations adequately or on time due to an action attributable to us.
  • An exceptional situation beyond your control, such as a flood or fire, a serious illness or accident, or a death in your immediate family, prevented you from meeting your tax obligations.
Rectifying your situation

If you are not in any of the above-listed situations and you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.

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Filing an application for cancellation or waiver

You can send us a letter explaining your situation or file one or more of the following forms:

  • Application for the Cancellation or Waiver of Interest, Penalties or Charges (MR-94.1-V)
  • Application for the Cancellation or Waiver of Penalties Related to the Sommaire Périodique des Ventes (MR-94.1.R-V)
  • Application for the Cancellation or Waiver of GST/HST- and QST-Related Interest or Penalties, or of QST-Related Charges (FP-4288-V)

Send your application to one of the following addresses:

  • 3800, rue de Marly, Québec (Québec) G1X 4A5
  • C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4

Filing a request for review

While you cannot file an objection regarding a decision on an application for cancellation or waiver, you can request a review by sending us a letter or filing one or more of the above-mentioned forms explaining why you believe the decision is unfair or unfounded. Send your request to the address on the letter we sent you with our decision.

A decision issued further to a request for review cannot be contested or appealed

For more information, refer to the current version of interpretation bulletin LAF. 94.1-1/R8, Waiver or Cancellation of Interest, Penalties or Charges, available free of charge on the Publications du Québec website.

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