Revenu Québec Infos
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).
New Publications
In recent months, we have published or updated the following documents:
- Home Childcare Providers (IN-189-V)
- An Overview of the Tobacco Tax Act (IN-219-V)
- Flea Markets (IN-255-V)
- Checklist for New Businesses: QST and GST/HST (IN-256-V)
- Are You Self-Employed? Taxation Reference Tool (IN-300-V)
- Support Payments: Application for Exemption (IN-900-V)
- Interpreting the Transaction Details of Your Statement of Account: Creditor – Support Payments (IN-903.C-V)
- Interpreting the Transaction Details of Your Statement of Account: Debtor – Support Payments (IN-903.D-V )
- Support Payments Bulletin (IN-906-V)
For its part, the Canada Revenue Agency has published or updated the following documents:
GST/HST Guides- GST/HST Public Service Bodies' Rebate (RC4034)
- Quick Method of Accounting for GST/HST (RC4058)
- GST/HST Information for Charities (RC4082)
- Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases (RC4160)
- Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means (GI-127)
- Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates (GI-128)
- Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates (GI-129)
- Stated Price Net of the Enhanced British Columbia New Housing Rebate (GI-130)
- Phasing Out of the Penny (GI-131)
- Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period (GI-132)
- Application of the GST/HST to Lift Chairs (GI-133)
- Insurance - Appraisals of Damage Caused to Property (GI-134)
- Documentary Requirements for Claiming Input Tax Credits (8-4)
- Allowances (9-3)
- Reimbursements (9-4)
- Election for Nil Consideration (14-5)
- De Minimis Financial Institutions (17-7)
- Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document (Notice 264)
- GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice 273)
- For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities - Entitlement to Rebates and Tax Status of Services (Notice 274)
- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (Notice 275)
- Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing (Notice 276)
- Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services (Notice 278)
- Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. (Notice 279)
- Section 172.1 Information Requirements (Notice 280)
- Subsection 172.1(4) Election for Specified Pension Entity (Notice 281)
- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103)
New Publications
In recent months, Revenu Québec has published or updated the following documents:
- Information on Judicial Recourse (COM-332-V)
- Refundable Tax Credit for Childcare Expenses (IN-103-V)
- Instalment Payments of Income Tax (IN-105-V)
- Directors' Liabilities (IN-107-V)
- Checklist for New Businesses: Source Deductions and Employer Contributions (IN-111-V)
- Bankruptcy (IN-114-V)
- Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V)
- Employment Expenses (IN-118-V)
- Capital Gains and Losses (IN-120-V)
- Crédit d'impôt pour francisation (IN-131)
- Business and Professional Income (IN-155-V)
- The QST and the GST/HST: How They Apply to Charities (IN-228-V)
- The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V)
- Consumption Taxes and Producers of Alcoholic Beverages (IN-263-V)
- New Businesses and Taxation (IN-307-V)
- Unclaimed Financial Assets (IN-327-V)
- Unclaimed Successions (IN-328-V)
- Fees for the Provisional Administration of Unclaimed Property (IN-330-V)
- Notices of quality concerning unclaimed financial assets (IN-502-V)
- Requirements for Computer-Generated Forms: Fuel Tax (IN-510-V)
- Information for Restaurateurs (IN-575-V)
- SRM: Procedure to Stop Using One and How to Transfer Ownership (IN-582.3-V)
- The QST, the GST/HST and Road Vehicles (IN-624-V)
- Support Payments Bulletin (IN-906-V)
- Moving? (IN-907-V)
For its part, the Canada Revenue Agency has published or updated the following documents:
GST/HST notices- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources (Notice269)
- Elimination of the HST in British Columbia in 2013 (Notice270)
- Harmonized Sales Tax – Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates (Notice272)
- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice273)
- Gift Certificates (P-202)
- GST/HST New Housing Rebate (RC4028)
- General Application for GST/HST Rebates (RC4033)
- Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
- GST/HST New Residential Rental Property Rebate (RC4231)
- Keeping Records (RC4409)
New Publications
In recent months, Revenu Québec has published or updated the following documents:
- Information on Judicial Recourse (COM-332-V)
- Refundable Tax Credit for Childcare Expenses (IN-103-V)
- Instalment Payments of Income Tax (IN-105-V)
- Directors' Liabilities (IN-107-V)
- Checklist for New Businesses: Source Deductions and Employer Contributions (IN-111-V)
- Bankruptcy (IN-114-V)
- Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V)
- Employment Expenses (IN-118-V)
- Capital Gains and Losses (IN-120-V)
- Crédit d'impôt pour francisation (IN-131)
- Business and Professional Income (IN-155-V)
- The QST and the GST/HST: How They Apply to Charities (IN-228-V)
- The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V)
- Consumption Taxes and Producers of Alcoholic Beverages (IN-263-V)
- New Businesses and Taxation (IN-307-V)
- Unclaimed Financial Assets (IN-327-V)
- Unclaimed Successions (IN-328-V)
- Fees for the Provisional Administration of Unclaimed Property (IN-330-V)
- Notices of quality concerning unclaimed financial assets (IN-502-V)
- Requirements for Computer-Generated Forms: Fuel Tax (IN-510-V)
- Information for Restaurateurs (IN-575-V)
- SRM: Procedure to Stop Using One and How to Transfer Ownership (IN-582.3-V)
- The QST, the GST/HST and Road Vehicles (IN-624-V)
- Support Payments Bulletin (IN-906-V)
- Moving? (IN-907-V)
For its part, the Canada Revenue Agency has published or updated the following documents:
GST/HST notices- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources (Notice269)
- Elimination of the HST in British Columbia in 2013 (Notice270)
- Harmonized Sales Tax – Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates (Notice272)
- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice273)
- Gift Certificates (P-202)
- GST/HST New Housing Rebate (RC4028)
- General Application for GST/HST Rebates (RC4033)
- Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
- GST/HST New Residential Rental Property Rebate (RC4231)
- Keeping Records (RC4409)
