Voluntary Disclosures for Quebec Sales Tax and Other Quebec Consumption Taxes or Duties

Modifications Concerning Voluntary Disclosures Regarding the Quebec Sales Tax and Other Consumption Taxes or Duties Prescribed by Quebec Legislation

As of March 1, 2018, Revenu Québec has harmonized its voluntary disclosure policy regarding Quebec sales taxes with the Canada Revenue Agency (“CRA”) voluntary disclosure program. In fact, in December 2017, the CRA brought significant changes to its voluntary disclosure program regarding GST and income tax.

The previous version of the voluntary disclosure policy provided voluntary disclosures pertaining to QST and other consumption taxes or duties prescribed by Quebec legislation would only be accepted if the information disclosed related to a return that was at least one year past due. Further to the harmonization, these voluntary disclosures are now accepted if the information relates to a return that is at least one reporting period past due, therefore allowing taxpayers to benefit from the voluntary disclosure earlier than before.

As of this date, Revenu Québec has not announced if its voluntary disclosure policy regarding income tax would also be harmonized with the new CRA voluntary disclosure program.

Please do not hesitate to contact your Crowe BGK advisor if you require additional information or clarification.

About the Author:

Elisabeth Daigneault, LL.B., M. Tax, is a Tax Specialist at Crowe BGK

Connect with her: [email protected]