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New Mandatory or Preventive Disclosure Form

The new form TP-1079.DI-V, Mandatory or Preventive Disclosure of Tax Planning, must be completed by taxpayers who are required to make a mandatory disclosure or who elect to make a preventive disclosure of a transaction or a series of transactions that they have carried out. Upon receipt of a disclosure form, Revenu Québec sends the taxpayer an acknowledgement of receipt.

A taxpayer who files, by the prescribed deadline, a duly completed disclosure form pertaining to a transaction to which the general anti-avoidance rule applies can avoid:

  • an extension of the time limit for making a reassessment
  • penalties with respect to the transaction disclosed

For more information, you may refer to the explanations given at the beginning of form TP-1079.DI-V, our Aggressive Tax Planning pages, and information bulletins 2009-5 and 2010-4 published by the Ministère des Finances.

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