Increased Audit Activity in the Construction Sector
Over the next two years, we will be increasing the number of tax audits conducted in the masonry, excavation and interior finishing sectors. Meanwhile, the Commission de la construction, the Régie du bâtiment and the Commission de la santé et de la sécurité du travail will also be taking action, both independently and in conjunction with our own efforts.
Collectively, our goal is to ensure that the individuals and businesses in Québec’s construction industry comply with the laws and rules in effect and fulfill their tax obligations, as well as to promote tax fairness and healthy competition.
We encourage taxpayers and agents that have failed to disclose information — and thereby avoided paying income tax or consumption taxes — to rectify their situation by making a voluntary disclosure. If the conditions for making a voluntary disclosure are met, we will not impose the penalties provided for by law, and we may waive our right to institute penal proceedings.
For more information, see the document titled Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).