Comparing Quebec’s new voluntary disclosure program with federal guidelines

After both the federal government and Quebec updated their respective voluntary disclosure programs (VDP) late last year, taxpayers should use this opportunity to correct any non-compliance before any potential audits or investigations.

In October 2025, the Canada Revenue Agency (CRA) introduced major changes to its VDP aimed at increasing accessibility for taxpayers. Quebec followed closely behind as Revenu Quebec (RQ) announced updates to its VDP in December 2025 that largely echoed changes to the federal framework. 

Both updates were intended to simplify the process for taxpayers to correct unintentional filing errors or omissions, expand eligibility and enhance available relief.

Engaging the appropriate tax advisors is essential to ensure VDP applications are filed accurately and completely, especially where disclosures span both federal and provincial jurisdictions. 

Here is a look at the changes to Quebec’s VDP, the key differences between it and the federal program along with practical insights for taxpayers coordinating compliance with both.

Updates to Quebec’s VDP

RQ established several changes to its disclosure program regarding definitions, eligibility and relief, which may present both opportunities and challenges for taxpayers. The provincial agency will also release an updated interpretation bulletin to integrate these changes with their overall VDP guidance. 

Applications must be spontaneous to be eligible to file a voluntary disclosure. Under the previous program, an application would not meet the spontaneity criteria if a control measure—such as an audit or a demand to file—was initiated for a matter related to the disclosure. This was in line with the prior CRA guidance for the federal VDP. 

RQ amended the meaning of spontaneous as part of its updates to align with the new CRA program. For applications filed on or after Dec. 18, 2025, a disclosure will be considered spontaneous if the application is submitted before any audit or investigation has commenced regarding the information disclosed—whether initiated by RQ or another federally or provincially regulated authority, law enforcement agency or securities commission. 

RQ also eliminated the general program and limited program categories. Applications will now be classified as prompted or unprompted.

For both streams, second applications from a single taxpayer will not be accepted unless it concerns a different situation or contains no evidence of intentional conduct. 

The following changes are effective for applications filed on or after Dec. 18, 2025.

Examining both programs

The updates in Quebec bring the province’s VDP in closer alignment to new federal rules, with both generally providing more clarity and flexibility for taxpayers. 

Taxpayers filing in Quebec should be cognizant of some distinct differences between the two updated frameworks.

Coordinating provincial and federal disclosures

Taxpayers may experience situations where both federal and provincial disclosures may be necessary—for instance, if a corporation has a fixed place of business in Quebec.

As Quebec administers the application of its tax legislation and collection of tax, a separate disclosure must be made for provincial non-compliance to RQ in addition to the federal disclosure.

While Quebec’s update indicated some level of harmonization with the federal program with respect to the prompted and unprompted streams of applying for relief, key differences remain between the two that are imperative to understand when determining available relief. For instance, Quebec will not accept late filing of returns meant only to provide prescribed information; federally, information returns such as Form T1134 may be submitted through the CRA’s program.

Going forward, it is possible that Quebec will include additional amendments to its program to further align it with the federal VDP. 

When preparing simultaneous filings, it is important that the facts and supporting documentation align across both applications. As a best practice, taxpayers may consider preparing the federal and provincial disclosures in parallel to present consistent facts and ensure that all relevant information and documentation is included. This can help minimize follow-up questions from either the CRA or RQ.