Suspension of Tax Deadlines
Some tax deadlines have been suspended from March 13, 2020, to August 31, 2021, in accordance with the Act respecting mainly the implementation of certain provisions of the Budget Speech of March 10, 2020 (S.Q. 2021, c. 15).
Due to the state of health emergency declared by the government on March 13, 2020, Revenu Québec implemented measures to ease the burden on taxpayers. It also reduced its audit and collection activities to mitigate the impact that the pandemic could have on the population.
So that Revenu Québec is not deprived of its right to act when it resumes its activities, the deadlines for issuing an assessment or a determination under a tax law and collecting a tax debt have been suspended. The deadlines for requesting additional information and for replying to a preventive or mandatory disclosure have also been suspended. This means that Revenu Québec has additional time to issue reassessments and collect tax debts.
This suspension is automatic and applies solely by virtue of the law.
The suspension of deadlines applicable to an assessment or a determination also benefits taxpayers and representatives, who can request changes to their returns after what otherwise would have been the prescribed deadline.