Tax Measures Under Canada’s COVID-19 Economic Response Plan

Revenu Québec has also has issued the following relief measures regarding audit and collection activities, objection, and appeals.

  • Audits and collections: Audits and collection activities are being limited. Concerning collection measures, Revenu Québec has indicated that it will be amenable, on a case-by-case basis, to extending payment agreements.
  • Objection: Deadlines for objections to reassessments are extended, such that the expiration of any 90-day period that falls between March 13, 2020, and June 29, 2020, is postponed to June 30, 2020.
  • Appeals: deadlines are suspended from March 15, 2020, until August 31, 2020. As of September 1, 2020, the suspension will be lifted and time limits will begin to run again for the time not yet elapsed. This applies to the following procedural matters:
  • Appeals of assessments brought to the Court of Quebec;
  • Summary appeals to the Small Claims Division of the Court of Quebec;
  • Requests for review of a decision of the Minister of Revenue refusing to extend the time for filing an objection;
  • Requests to extend the time to file an appeal or a summary appeal.
  • Collection: Revenu Québec grants a release of garnishments on current bank accounts for tax debt. On March 17, 2020, Revenu Québec ceased sending employers income seizure by garnishment notices and formal requests to pay as part of its tax debt collection. Effective April 17, 2020, existing garnishments and requests to pay are suspended until further notice. As a result, employers do not have to withhold or remit these amounts unless otherwise instructed. This temporary suspension does not apply to garnishments for support payments. Regarding support payments, Revenu Québec said that it will not garnish the CERB but it will garnish all employment insurance benefits, including the new Employment Insurance – Emergency Response Benefit (EI-ERB).

Revenu Québec is extending most administrative deadlines that would normally fall in the period from May 31, 2020, to August 31, 2020, to September 1, 2020. Revenu Québec previously postponed administrative tax filing deadlines (other than returns with specific postponement dates listed above) that fell between March 17, 2020, and May 31, 2020, to June 1, 2020. This postponement applies to the following non-exhaustive list:

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