Tax memo: Quebec’s Regime for Aggressive Tax Planning: Prescribed Form Released

Download

Revenue Quebec has recently released Form TP-1079.DI, “Mandatory or Preventative Disclosure of a Tax Plan.” This form is for use by taxpayers and partnerships that, under Quebec’s reporting regime for aggressive tax planning:

• Are required to make a mandatory disclosure; or
• Elect to make a preventive disclosure.

Download the full Tax memo.