Consumer taxes

Effective January 1, 2015, changes were made by Revenu Québec regarding taxable supplies for no consideration. Persons that wish to make such an election must complete form (FP-4616-V), Election or Revocation of an Election to Have Certain Taxable Supplies Made Between Specified Members Deemed Made for No Consideration. Previously, the election form did not have to be sent to Revenu Québec.

Persons whose election was in effect before January 1, 2015, that would like the election to remain in effect must make the election again, by completing the form sending it to Revenu Québec before January 1, 2016. Neither the original election nor its effective date will change.