Security

The Minister of Revenue may require that you provide security in the following cases:

• You do not have a residence or establishment in Québec and you wish to apply for a permit.
• You have been convicted of a fiscal offence in the five-year period preceding the date of your permit application.
• You have a debt to the Ministère.
• You have not filed all of the required returns.
• The Minister considers that you cannot fulfil your obligations because of your financial situation.

As a rule, the amount of security set by the Minister is based on the amounts that a person is likely to collect in the six-month period following the date on which security is required. However, the amount of security may also be based on the amounts that a person should have remitted in the six-month period prior to the date on which security is required.