Conditions for use – Businesses

(version 2006-11-E1)

In this document, "applicant" refers to an individual in business, a partnership, a corporation or other legal entity that wishes to use the services.

Role of the applicant

The applicant may appoint an authorized representative to act on behalf of the applicant. Such authorization may arise from the person's position in the company, or may be granted by the applicant.

In certain cases, the applicant or the applicant's authorized representative must sign the registration form and submit it as a paper document to the Ministère. He or she must also designate one or more persons to be in charge of electronic services, sign the power of attorney forms by which such designations are made, and submit the forms (as paper documents) to the Ministère. You do not have to file a power of attorney if you are an individual in business, and you are in charge of electronic services. You also do not have to file a power of attorney if you are not required to return any signed documents when you register.

The applicant must inform the Ministère if a new person is appointed as authorized representative.

Role of the person in charge of electronic services

This person has access to all of the applicant's services and files, both current and future (including those that are amended), and may extend this access to other persons, called "users."

The person in charge of electronic services may also authorize the Ministère to disclose confidential information to the users, in which case each user must be given a user code assigned by the Ministère and providing access to Clic Revenu.

The person in charge has complete authority to control user access, in particular, to determine, grant, suspend, reactivate, modify or revoke a user's access rights.

However, the person in charge, the person in charge can only suspend or reactivate the access of another person in charge.

User codes and passwords

During a Clic Revenu registration session online, the authorized representative will be assigned a user code and temporary password for each person in charge of electronic services.

The user codes are activated at the same time as a registration file that is activated directly online. However, if certain registration information needs to be validated, the user codes are activated only after this has been done. Furthermore, if registering requires documents to be signed, the codes are activated only after the Ministère has received the duly signed paper copies of the registration form and any other required documents. All other conditions must also have been met.

The persons in charge of electronic services must change their password at first use, and will then be able to obtain the codes and passwords for the users.

Confidentiality: User code and password

The applicant is responsible for all actions that involve the use a user code and password, unless the applicant has informed the Ministère of their unauthorized use.

Users must keep their codes and passwords confidential, and must not disclose them to or allow them to be used by a third party. They must also change their password periodically for security reasons.

Users must immediately report to the person in charge of electronic services any unauthorized use of a user code or password, or any attempted breach of access security. Users must employ all the means at their disposal to use the services under conditions of optimum security.

Persons in charge of electronic services must immediately report to the Ministère any unauthorized use of a user code or password, or any attempted breach of access security. These persons must employ all the means at their disposal to use the services under conditions of optimum security.

The Ministère cannot be held responsible for loss or damage resulting from a failure to fulfil the obligations mentioned in the Confidentiality: User code and password section.

Changes in condition for use

The Ministère may modify the conditions governing the use of electronic services at any time, without prior notice, by posting the new conditions on its Web site. Applicants agree to consult the site periodically. By continuing to use Clic Revenu electronic services, applicants indicate that they accept the changes made by the Ministère.

Access to Clic Revenu

Access to Clic Revenu is not subject to a time limit.

The Ministère may suspend or revoke access to Clic Revenu at any time and without notice. Access to a particular service or file may therefore be denied at any time, as when there is reason to believe that requirements have not been met or a law has been violated.

The Ministère can also suspend or revoke Clic Revenu access if the service remains unused for too long.

The Ministère may cancel Clic Revenu access where an event (bankruptcy, liquidation, dissolution, owner's death, etc.) changes the conditions under which the business was registered.

Applicants may cancel their Clic Revenu access at any time.

Data preservation

All transaction data transmitted to the Ministère are stored in its data banks and constitute proof of the transaction in the same way a paper document would.

The data include a record of each time the Ministère's Web site is accessed using a user code and password.

Responsibilities of the applicant

Online transactions conducted by means of a user code and password have all the legal effect of transactions carried out in accordance with instructions given in writing and signed by the applicant.

The applicant is responsible at all times for the accuracy of the data and information provided by means of electronic services. The applicant undertakes to inform the Ministère of any changes that affect the information appearing on the registration form.

The applicant undertakes to inform the Ministère if a new person is appointed as authorized representative.

The applicant is responsible for monitoring and updating powers of attorney granted to the persons in charge of electronic services.

Confidentiality of information

The Ministère protects the confidentiality of the data transmitted, and maintains security measures in accordance with its legal obligations in this area.

Communication with the applicant

The Ministère provides a secure mail box on its Web site for each person with a user code, and places in the box messages related to the laws, programs, agreements or treaties administered, applied or enforced by the Ministère. Users can access their box and retrieve their messages by entering their user code and password during secure transactions on the Web site.

The applicant agrees that the Ministère will place communications in the secure mail box that is assigned to each user and that the mail box that is assigned to each user and that the mail box is the user's active address.

Availability of services

The Ministère reserves the right to temporarily change or interrupt all or a portion of a service at any time, without advance notice to the applicant.

The Ministère reserves the right to permanently change or interrupt all or a portion of a service at any time, after giving advance notice to the applicant.

Links to other Web sites

Revenu Québec's Web site provides links to other sites. This access does not mean that the Ministère approves the contents of the sites or any connecting sites (relating to products, services or equipment, for example).

Commercial software

Some services are accessible through commercial software. However, the Ministère does not guarantee access to its e-services through such software, or the operation or effectiveness of services accessed in this way. The Ministère may suspend or terminate such access at any time.

Applicable legislation

Any dispute that may arise regarding an application for registration or the terms for use of services is governed by Québec legislation. The applicant acknowledges the jurisdiction and exclusive competence of the courts of Québec in this respect.