Holders of unclaimed financial assets are persons and organizations that have been unable to find the owner or right-holder of such assets and that:

• owe an amount to the owner or right-holder; or
• are holding property on the owner's or right-holder's behalf. 

Holders of unclaimed financial assets are subject to the Unclaimed Property Act and must remit the unclaimed assets in their possession to us.

If you hold unclaimed financial assets and you want to know how to remit them, see the Guide for Holders: Unclaimed Financial Assets (BD-81.5.G-V).

You can apply for the cancellation or waiver of interest you are required to pay under the Unclaimed Property Act if you could not remit the property by the prescribed deadline due to:

1. an exceptional situation beyond your control, such as:
   • a natural disaster (flood or fire),
   • a postal service interruption, 
   • major computer system problems,
   • a serious illness, death or other situation that prevents you from performing your usual duties;
2. an action attributable to Revenu Québec, such as:
   • an error in the documents provided by Revenu Québec or in the information Revenu Québec communicated verbally or in writing,
   • an undue delay in processing the file;
3. your inability to pay the late-remittance interest owing, as demonstrated by a complete financial analysis of your situation.

You must apply for the cancellation or waiver of interest within three years of the date of the request for payment of late-remittance interest.

Send us a written application explaining your situation along with supporting documents, either by secure email or by mail.

Sending the application and supporting documents

To send your application and supporting documents by secure email, you will first need to register for our secure messaging service. Contact us at produits-financiers@revenuquebec.ca. One of our employees will tell you how to register.  

If you can't send your application and documents by secure email, you can mail them to the following address:

Direction principale des biens non réclamés
Revenu Québec
C. P. 6500, succursale Place-Desjardins
Montréal (Québec)  H5B 0B6

If you are not satisfied with our decision regarding your application, you can ask for a review. Send an explanation of why you believe the decision is unfair or unfounded to the address on the letter we sent you informing you of our decision.