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New fees

Two new measures establishing fees related to the collection of tax debts were announced by the Québec Minister of Finance on March 19, 2009, in the 2009-2010 Budget Speech. Under these measures, certain administrative fees may be charged to persons against whom recovery measures are undertaken. Thus, effective July 1, 2009, new fees are to be charged for:

  • the handling of certain files by a Revenu Québec representative
  • the registration or the cancellation of the registration of a legal hypothec

These new measures apply only to Québec tax files.

Fee for the handling of a file by a Revenu Québec representative

A fee of $93 for the handling of the file is to be charged to any person who:

  • fails to pay a debt
  • fails to file:
    • a source deductions return or a related form
    • a consumption tax return or a related form (fuel, tobacco or QST)

Fees for the registration or the cancellation of the registration of a legal hypothec

The fees to be charged whenever Revenu Québec makes an application for the registration or the cancellation of the registration of a legal movable hypothec or a legal immovable hypothec are:

  • $75 for the registration of a legal movable hypothec
  • $20 for the cancellation of the registration of a legal movable hypothec 
  • $185 for the registration of a legal immovable hypothec
  • $130 for the cancellation of the registration of a legal immovable hypothec

Note that these fees:

  • are added to the debtor's tax debt
  • are to be indexed on April 1 of each year
  • bear interest at the rate prescribed by the Act respecting the Ministère du Revenu

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