Revenu Québec assures that it will maintain all essential services to the population during the new lockdown period. The organization’s priority will be to ensure the smooth operation of social tax programs and tax credit payments, so that no citizen or business is deprived of the sums to which they may be entitled.
Revenu Québec is also committed to showing understanding and flexibility during this exceptional period. Many of the flexibility measures put in place during the first wave of the pandemic will be renewed.
MEASURES FOR INDIVIDUALS
Electronic signature
Since March 17, 2020, citizens who use the services of a tax preparer can affix an electronic signature to form TP-1000.TE to authorize the preparer to file an income tax return on their behalf. This temporary measure helps to limit the administrative procedures that the signature requirement imposes on certain individuals. It has been extended for an indefinite period. The electronic signature is also accepted for an indefinite period for theAuthorization for Release of Information or Power of Attorney (MR-69).
Home support tax credit for seniors (CMD)
As of March 17, 2020, Revenu Québec is granting all beneficiaries additional time to renew their application for CMD advance payments. This exceptional measure is designed to make life easier for people aged 70 and over. In the meantime, current CMD advance payments will be maintained. Revenu Québec will contact beneficiaries who took advantage of this measure last year to ensure that they renew their request for advance payments.
Teleworking
As announced in December, claiming a deduction for telecommuting expenses incurred by employees during the COVID-19 pandemic will be simplified. A taxpayer will be able to claim a deduction of $2 for each day worked at home in 2020 due to the COVID-19 pandemic, subject to certain conditions, up to a maximum of $400 on his or her 2020 tax return. Under this simplified procedure, the employer will not have to provide the General Conditions of Employment form (TP-64.3), and the worker will not have to keep the supporting documents needed to verify the deduction claimed.
MEASURES FOR COMPANIES
Accelerated payment of tax credits and refunds to businesses
Applications for business tax credits and refunds of taxes and deductions at source have been subject to accelerated processing since last March. This measure has been renewed.
Electronic signature
Since March 18, 2020, Revenu Québec accepts electronic signatures on forms that preparers must have their clients sign (CO-1000.TE). Electronic signatures are also accepted for the Authorization for Release of Information or Power of Attorney form (MR-69 ) and the General Conditions of Employment form (TP-64.3).
Reducing the administrative burden of teleworking
To ease the administrative burden on businesses, Revenu Québec will shortly be launching an online service that will facilitate the production of large numbers of the General Conditions of Employment form (TP-64.3), which they will be required to send to teleworkers. This initiative will be particularly useful for medium-sized and large companies, which sometimes have to fill out hundreds of these forms.
COLLECTION MEASURES
Payment arrangements
Collection activities will be limited to customers directly or indirectly affected by the health crisis. Revenu Québec invites taxpayers to contact us at any time if their financial situation prevents them from immediately paying the amounts owing in a lump sum. If they meet certain eligibility conditions, they can take advantage of an instalment plan to help them meet their tax obligations voluntarily.
CUSTOMER SERVICE
Reception desks
All customer services remain accessible, with the exception of Revenu Québec reception offices, which will be closed until the end of the lockdown period. In exceptional cases, it will be possible to make an appointment in person with a Revenu Québec agent.
Citizens and businesses are invited to use Revenu Québec’s online services. You can also write to us by secure e-mail, or contact our customer service department by calling one of the following toll-free numbers:
Individuals: 1 800 267-6299
Businesses: 1-800-567-4692
To find out more about the relaxation measures announced in the wake of COVID-19, consult our frequently asked questions.
