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Quebec Updates Voluntary Disclosure Process 

Canadian Tax Adviser


September 24, 2013


Revenu Quebec has introduced new Form LM-15-V, "Voluntary Disclosure Application", for taxpayers who wish to rectify their tax situation on or after September 19, 2013. Quebec's revised interpretation bulletin ADM. 4/R4, "Voluntary Disclosures", provides additional information on the application of the voluntary disclosure policy and reflects changes to the procedure for making a voluntary disclosure. This change is part of Quebec's general review of its procedures.

Changes to the voluntary disclosures bulletin
Interpretation bulletin ADM. 4/R4 includes a new example of a situation where the voluntary disclosure policy no longer applies, such as where a taxpayer has filed a post-assessment application for the cancellation or waiver of penalties or interest. In this case, Revenu Quebec says that a voluntary disclosure application would be considered to be retroactive tax planning.


Where a first disclosure is made anonymously, the revised interpretation bulletin clarifies that, before a file is opened or before the 90-day deadline provided for in the bulletin expires, Revenu Quebec may demand the name of the person making the disclosure when there is doubt that the disclosure was made "spontaneously".


A communiqué from Revenu Quebec also notes that voluntary GST/HST disclosures must also be filed using Form LM-15-V in accordance with the conditions in the CRA's information circular IC00-1R3, "Voluntary Disclosures Program".


For more information, contact your KPMG adviser.






Information is current to September 24, 2013. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500


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