Changes To Quebec's Voluntary Disclosure Program: Eligibility, Obligations, And Tax Forgiveness For Taxpayers

Recent Changes to Quebec's Voluntary Disclosure Program: What Taxpayers Need to Know

On December 18, 2025, Quebec published changes to its Voluntary Disclosure Program, which is largely modelled after the federal Voluntary Disclosures Program administered by the Canada Revenue Agency. These changes apply to voluntary disclosure applications submitted after December 17, 2025. Revenu Québec has also indicated that an Interpretation Bulletin will be released to provide more detailed guidance on the scope and application of the new rules.

This article examines the current state of the Quebec Voluntary Disclosure Program following the recently published amendments, with the objective of enabling taxpayers to plan and manage tax affairs effectively in light of these changes, pending the release of the Interpretation Bulletin, which is expected to provide further clarification on the administration of the program.