Protection of Intellectual Property Rights
The Revenu Québec website is for your personal use (for educational and informational purposes only). Revenu Québec owns the content and generally holds exclusive intellectual property rights to it. Unless otherwise indicated, Revenu Québec's rights extend to the following documents (data, compilations, communications and other works) that it produces, publishes or circulates:
- official documents (such as laws, regulations and judgments) and administrative documents (such as annual reports, publications and Web pages)
- documents produced by employees, a government department or a public body
- documents produced by a third party that has transferred its rights or granted a user licence to Revenu Québec
Intellectual property rights include copyrights, trademarks and patents.
Consequently, you must have Revenu Québec's authorization before you download, publish, copy, reproduce, store, adapt, translate, sell, distribute, change, index (in a database), communicate or circulate any sounds, text, images, documents, official marks, data, names, Revenu Québec logos or other content from the site, regardless of the medium or method you use.
Unless otherwise indicated and subject to exceptions provided by copyright laws, you may not use any material from this website without first obtaining the appropriate authorization or a licence from Revenu Québec or the copyright holder.
Modifying the content of the website, by addition, deletion or other, or removing the name of the copyright holder is prohibited, as doing so constitutes an infringement of Revenu Québec's moral rights.
Any authorized reproduction of website content must include a notice stating that the copyright of the content belongs to Revenu Québec.
Special consideration is given to the videos and images specifically intended for journalists, in the press room. These videos and images may be used without Revenu Québec's prior authorization, provided they are used according to the terms of licence CC BY-NC 2.5 CA. The Revenu Québec logo must be used according to the terms of licence CC BY-NC-ND 2.5 CA.
Unless there is a specific agreement between Revenu Québec and an organization, a link on that organization's website must not suggest or imply that Revenu Québec is in any way associated with that organization, or that Revenu Québec endorses the content of that website. Revenu Québec reserves the right to require, at any time, that a non-compliant hyperlink be removed from a website.
Revenu Québec is not responsible for the security standard of third-party sites, nor is it responsible for the accuracy of the information on those sites or of any such information that may have been incorporated into Revenu Québec's website. It does not endorse the content, products or services of such websites.
Revenu Québec makes no representations or warranties with regard to its website (tools, forms, publications, etc.) and the information it contains. Without limiting the generality of the preceding, Revenu Québec cannot guarantee that the site will be available at all times, and that it will always be free of errors.
Revenu Québec cannot guarantee that the information on its website is up to date with the latest changes to tax laws or regulations. You should therefore read all notes and notices carefully and double-check information as needed.
In the event of a difference between the official text and the content of the website, the official text takes precedence over the content of the website.
Revenu Québec will not be liable for damages either directly or indirectly attributable to the use of its website.
Revenu Québec's limitation of liability applies to the following possible damages (even if the organization has been expressly informed of the possibility of such damages):
- damages for commercial loss
- damages for the loss of information, programs or data
- damages for the loss of profits or revenues
Furthermore, Revenu Québec may, at any time, without prior notice,
- add Web content
- withdraw or change (in part or in whole)
- the information contained on its website
- the services it offers on its website