Reaction to Bill 82

  • March 5, 2021

On March 3, 2021, Québec Ombudsperson Marie Rinfret sent a letter to the Chair of the Committee on Public Finance concerning Bill 82, Act respecting mainly the implementation of certain provisions of the Budget Speech of 10 March 2020.

The Bill proposes suspending the time limits during which Revenu Québec can establish an assessment or recover a tax debt. This exceptional measure would apply for the duration of the COVID-19-related public health emergency, plus 90 days.

The Québec Ombudsperson is concerned that the limitation periods would depend on the date when the public health emergency ends. This indefinite duration would create uncertainty for taxpayers. As Ms. Rinfret sees it, suspending the limitation periods for a year would be reasonable and would give Revenu Québec sufficient flexibility. She made this recommendation to the Committee on Public Finance.