Income Tax

INTERPRETATION AND ADMINISTRATIVE BULLETIN CONCERNING THE
LAWS AND REGULATIONS
Income Tax
ADM. 1.1/R1
Direction des lois sur les taxes et l’administration fiscale
Direction générale de la législation et des enquêtes
Date of publication: August 31, 2005
This bulletin supersedes bulletin ADM. 1.1 dated March 31, 1993. It applies as of March 15,
2004.
1. The Direction des lois sur les taxes et l’administration fiscale (DLTAF) of the Direction générale
de la législation et des enquêtes (DGLE) is responsible for drafting and interpreting the following
Québec statutes and the regulations made thereunder:
– Land Transfer Duties Act (R.S.Q., c. D-17);
– Tobacco Tax Act (R.S.Q., c. I-2);
– Licenses Act (R.S.Q., c. L-3);
– An Act respecting the Ministère du Revenu (R.S.Q., c. M-31) (in part);
– An Act respecting the Québec sales tax (R.S.Q., c. T-0.1);
– Fuel Tax Act (R.S.Q., c. T-1).
2. Furthermore, in accordance with the Agreement with respect to the Administration by Québec of
Part IX of the Excise Tax Act relating to the Goods and Services Tax (the “Agreement”) entered
into between the Government of Canada and the Government of Québec, the DLTAF is
responsible for providing interpretations on the goods and services tax and the harmonized sales
tax (GST/HST) and on how they apply in Québec.
3. In order to carry out its duties, the DLTAF has assigned specific responsibilities to the four
services of which it is composed. The purpose of this bulletin is to briefly describe these
responsibilities and to inform the clientele of Revenu Québec of the interpretation services that may
be obtained.
SERVICES AND RESPONSIBILITIES
SERVICE DE L’INTERPRÉTATION RELATIVE À L’IMPOSITION DES TAXES
4. This service is responsible for providing interpretations on
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(a) the Québec sales tax (QST) and, in accordance with the Agreement, the GST/HST, with
respect to
i. definitions and interpretation provisions,
ii. liability, supply rules and the concept of commercial activity,
iii. supplies made to non-residents,
iv. rules respecting immovables,
v. financial institutions,
vi. telecommunications and e-commerce, and
vii. the immunity from taxation granted to the government, diplomats, and international
governmental and non-governmental organizations;
(b) the tax on insurance premiums; and
(c) the specific tax on lodging.
SERVICE DE L’INTERPRÉTATION RELATIVE AU SECTEUR PUBLIC
5. This service is responsible for providing interpretations on the QST and, in accordance with the
Agreement, the GST/HST, with respect to
(a) exempt supplies, namely
i. health-care services,
ii. educational services,
iii. non-profit organizations and charities, and
iv. public sector bodies;
(b) transfer payments and subsidies;
(c) input tax refunds and input tax credits;
(d) allowances and reimbursements;
(e) used returnable containers;
(f) changes in use;
(g) benefits; and
(h) the rules applicable to bankruptcies and receiverships.
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SERVICE DE L’INTERPRÉTATION RELATIVE AUX MESURES ADMINISTRATIVES ET AUX
TAXES SPÉCIFIQUES
6. This service is responsible for providing interpretations on
(a) aboriginal taxation;
(b) the specific taxes, namely
i. the tobacco tax,
ii. the fuel tax,
iii. the specific tax on alcoholic beverages, and
iv. the tax on the pari mutuel; and
(c) the QST and, in accordance with the Agreement, the GST/HST, with respect to
i. road vehicles,
ii. zero-rated supplies,
iii. the small supplier rules,
iv. designations as municipalities,
v. the specific duty on new tires,
vi. tax rebates,
vii. registration, and
viii. tax collection and remittance.
SERVICE DE L’INTERPRÉTATION RELATIVE À L’ADMINISTRATION FISCALE
7. This service is responsible for interpreting a set of tax administration measures that can be found
mainly in the Act respecting the Ministère du Revenu, in relation to such matters as
(a) the administration of the Ministère;
(b) assessments, refunds and interest;
(c) the recovery of tax debts and collection measures;
(d) records and supporting documents;
(e) the electronic transmission of documents;
(f) audits and investigations;
(g) penalties and offences; and
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(h) objections and appeals before the courts.
8. This service is also responsible for interpreting the Land Transfer Duties Act.
ORGANIZATION CHART
Direction générale de la législation et des enquêtes
François T. Tremblay
Assistant Deputy Minister
Direction des lois sur les taxes et l’administration fiscale
Serge Bouchard
Director
Service de l’interprétation relative à l’imposition des taxes
Pierre E. Rodrigue
Service Head
Service de l’interprétation relative au secteur public
Gaston Fortin
Service Head
Service de l’interprétation relative aux mesures administratives et aux taxes spécifiques
Reno Bernier
Service Head
Service de l’interprétation relative à l’administration fiscale
Jacques Boisvert
Service Head
INTERPRETATION SERVICES
9. The DLTAF offers interpretation services concerning the Acts referred to in point 1 and, in
accordance with the Agreement, the Excise Tax Act (R.S.C. 1985, c. E-15) with respect to the
application of the GST/HST within the territory of Québec. Before submitting a request for
interpretation, you should first try to obtain answers to your questions by contacting the Service à la
clientèle at one of Revenu Québec’s offices or by consulting the various brochures or the Web site
made available to you by Revenu Québec.
10. Requests for interpretation, supported by all the facts and relevant documents, must be made
in writing and sent to the following address or fax number:
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Mr. Serge Bouchard, Director
Direction des lois sur les taxes et l’administration fiscale
Direction générale de la législation et des enquêtes
Revenu Québec
3800, rue de Marly – Secteur 5-2-2
Sainte-Foy (Québec) G1X 4A5
Fax: (418) 643-0953
11. The current versions of bulletins ADM. 2 and ADM. 2.1 may be consulted for information on the
conditions for submitting requests for advance rulings and chargeable opinions to Revenu Québec.
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