Holders of Unclaimed Financial Assets

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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 either 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 wish to learn more about how to remit them, see the Guide for Holders: Unclaimed Property (BD-81.5.G-V).

Applying for the cancellation or waiver of late-remittance interest

You can apply for the cancellation or waiver of interest you are required to pay under the Unclaimed Property Act if you were prevented from remitting the property by the prescribed deadline due to:

  1. an exceptional situation beyond your control, such as:
    • a natural disaster (flood or fire),
    • an interruption of postal service,
    • major computer system problems,
    • a serious illness, a death or any 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. an ambiguity (resulting from an exceptional situation) with respect to the interpretation of the provisions of the Unclaimed Property Act that is recognized by Revenu Québec;
  4. 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.

How to apply for the cancellation or waiver

Send us a written application explaining your situation along with supporting documents, either by email to produits-financiers@revenuquebec.ca or by mail to:

Direction principale des biens non réclamés
Revenu Québec
500, boulevard René-Lévesque Ouest, bureau 10.00
Montréal (Québec)  H2Z 1W7

If you are not satisfied with our decision regarding your application for the cancellation or waiver, you can ask for a review. To do so, send us, at the address on the letter we sent you informing you of our decision, an explanation of why you believe the decision is unfair or unfounded.


The decision rendered further to a request for review is not subject to appeal. It can therefore not be contested in any way.

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