Insights
Nov 12, 2025
Mackisen
How to Respond to a Revenu Québec Request for Information
Introduction
Receiving a Request for Information (RFI) from Revenu Québec (ARQ) can be unsettling, even for well-managed businesses. These requests are part of Revenu Québec’s ongoing verification process and are often the first step before a formal audit or reassessment. Responding promptly, professionally, and accurately is crucial to avoid penalties, delays, or further scrutiny.
At Mackisen CPA Montreal, we’ve represented hundreds of Quebec businesses, professionals, and non-profits in responding to RFIs ensuring their replies are complete, compliant, and persuasive. This guide explains what a Revenu Québec request means, why it happens, and how to respond in a way that protects your business and maintains your credibility with tax authorities.
Legal and Regulatory Framework
Revenu Québec’s authority to request information is derived from:
Tax Administration Act (Quebec) s.39 — grants auditors the right to request books, records, and supporting documents to verify returns.
Tax Administration Act s.34 — requires taxpayers to preserve and produce all documents needed for verification.
Taxation Act (Quebec) s.407 — applies to QST returns, allowing Revenu Québec to review claimed credits or deductions.
Excise Tax Act (Canada) s.231.1 — provides similar powers to CRA for GST/HST verification.
Failure to respond adequately or within the deadline can result in reassessment, withheld refunds, or even penalties under Tax Administration Act s.59(3).
Why You Received a Request for Information
Common reasons include:
Random selection for verification of GST/QST filings.
Large Input Tax Refund (ITR) or Input Tax Credit (ITC) claims.
Discrepancies between supplier and customer filings.
Inconsistencies between tax filings and income tax returns.
Late or amended filings.
Business sector flagged for higher audit risk (construction, retail, e-commerce, professional services).
Receiving an RFI does not automatically mean you’re under audit—but it is an opportunity for Revenu Québec to evaluate your compliance.
Step-by-Step: How to Respond to a Revenu Québec Request for Information
Read the Letter Carefully
Note the deadline usually 10 to 30 days from the letter date.
Identify the specific tax period and information requested (e.g., invoices, contracts, or proof of payment).
Verify whether the request relates to GST, QST, corporate tax, or payroll.
Do Not Ignore or Delay
Even if you can’t provide everything immediately, acknowledge receipt.
Send a brief email or fax to the auditor confirming you are preparing the requested documents and will respond before the deadline.
Gather the Requested Documents
Typical items include:Sales and purchase invoices for the period.
Bank statements and deposit slips.
Contracts, receipts, and supplier payment proofs.
GST/QST return summaries and reconciliation reports.
Logbooks or inventory lists (for transportation or manufacturing).
Ensure documents are complete, legible, and organized in the order requested.
Cross-Check Consistency Before Submission
Verify that totals on invoices match your returns.
Confirm supplier names and GST/QST registration numbers.
Review for missing receipts or unclear descriptions.
Revenu Québec auditors quickly identify inconsistencies—Mackisen CPA reviews every file line by line to ensure accuracy before submission.
Respond Professionally in Writing
Draft a clear cover letter summarizing your submission. Include:
Reference number from the RFI letter.
A summary of documents provided.
Explanations for any unavailable records (e.g., supplier no longer active).
Send your response via secure email upload, fax, or registered mail (as specified in the letter).
Keep Copies of Everything
Retain a complete copy of all documents sent and the submission proof (email, fax receipt, or postal tracking).
Store the RFI and your response in your compliance archive for at least six years.
If You Need More Time
Contact the auditor before the deadline to request an extension.
Revenu Québec generally grants extensions if the request is reasonable and made in good faith.
Follow Up After Submission
Monitor your Mon Dossier account for updates.
If you haven’t received confirmation within two weeks, call to verify receipt.
Jurisprudence and Legal Insights
Quebec and federal courts have reinforced the importance of full cooperation and transparency with tax authorities:
Hickman Motors Ltd. v. Canada (SCC 1997) — taxpayers bear the burden of proving compliance with their filings.
Lac d’Amiante du Québec Ltée (SCC 2001) — Revenu Québec is entitled to request detailed records and perform independent verification.
Canderel Ltd. v. Canada (SCC 1998) — tax filings must reflect true commercial reality; incomplete documentation undermines credibility.
These rulings confirm that cooperating fully—and with strong documentation—can often resolve verification issues without escalation to a full audit.
Documentation: The Mackisen Response Binder
For each RFI, we prepare a complete Response Binder containing:
Copy of the Revenu Québec request letter.
Detailed index of all documents submitted.
Copies of invoices, receipts, and contracts.
Proof of payments (bank or credit card).
Reconciliation sheets matching returns to documentation.
Submission proof and auditor correspondence.
This level of organization demonstrates professionalism and often satisfies auditors quickly, reducing the likelihood of further investigation.
How Revenu Québec Handles RFIs After Submission
After receiving your response, auditors will:
Verify amounts on invoices against supplier and customer filings.
Review proof of payment for claimed ITRs or ITCs.
Compare your filing totals with income tax data.
If satisfied, they will issue a confirmation of acceptance or release any held refunds.
If discrepancies remain, they may escalate the case to an audit or issue a Notice of Reassessment under Tax Administration Act s.93.
Timely and complete responses are often enough to close the file without further action.
Winning With Revenu Québec
At Mackisen CPA Montreal, we ensure your response strengthens—not weakens—your position:
Professional Correspondence – We communicate directly with the assigned auditor.
Full Verification – We review every figure before submission to ensure consistency.
Document Assembly – We prepare clean, organized files in Revenu Québec’s preferred audit format.
Extension Requests – We handle deadline extensions when necessary.
Representation – Our CPA auditors and tax lawyers manage all communications until the matter is closed.
Mackisen Service Hub: Audit and Verification Support
Our Mackisen Service Hub offers comprehensive support for businesses facing RFIs or audits:
Review and analysis of the RFI letter.
Document gathering and reconciliation.
Drafting formal responses and cover letters.
Direct auditor communication and follow-up.
Audit prevention and compliance training for future filings.
Our bilingual CPA auditors, tax lawyers, and compliance specialists graduates of McGill, Université de Montréal, and Concordia University have decades of experience managing Revenu Québec communications professionally and effectively.
Real Client Example
A Montreal construction firm received a Revenu Québec request for proof of QST refunds totaling $85,000. Mackisen CPA reviewed all invoices, identified two suppliers with inactive QST numbers, and provided alternative proof of tax paid. The file was accepted without reassessment, and the refund was released in full within 10 days.
Why Mackisen
With more than 35 years of combined CPA and legal experience, Mackisen CPA Montreal ensures that every Revenu Québec Request for Information is handled strategically, professionally, and with full documentation. We transform potential risks into opportunities to demonstrate compliance and strengthen your relationship with the authorities.
When you respond with Mackisen, your reply isn’t just compliant it’s credible, complete, and backed by the expertise of one of Montreal’s leading CPA firms.
