Mandatory or Preventive Disclosure of Tax Planning

To make a late preventive disclosure in connection with the new measures to counter abusive tax avoidance, you must send the disclosure form with a letter explaining that the form is being filed as a late preventive disclosure, in accordance with section 44 of Bill 37, the Act mainly to establish the Centre d'acquisitions gouvernementales and Infrastructures technologiques Québec.

This form is for:

  • a taxpayer who must file a mandatory disclosure with respect to one of the following transactions carried out by the taxpayer or by a partnership of which the taxpayer is a member:
    • a confidential transaction,
    • a transaction involving conditional remuneration,
    • a transaction with contractual coverage,
    • a specified transaction;
  • an adviser or a promoter that is required to make a mandatory disclosure with respect to a specified transaction commercialized or promoted by the adviser or promoter;
  • a taxpayer that elects to make a preventive disclosure with respect to a transaction carried out by the taxpayer or by a partnership of which to taxpayer is a member.

Revenu Québec requires corporations established in Québec to file forms in French. If you are a corporation, click TP-1079.DI to access the form to be completed.

To complete the form, save it to your computer and open it in Adobe Reader.

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2019-09 version

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