Support Program for SMEs and Self-Employed Workers
This content is an independent and unofficial reformulation of Revenu Quebec publication IN-456(2024-03).pdf . It is provided for informational purposes only and does not constitute legal, tax, or professional advice. For any decision, refer to the official document.
Who this document is for
This document is intended for people who carry on an activity as self-employed workers or self-employed women and men, as well as small and medium-sized businesses, also called SMEs, who wish to obtain general information about their tax obligations, their returns, taxes, withholdings, contributions, tax credits, or the use of Revenu Quebec's digital services. It is more specifically aimed at taxpayers and businesses that have questions relating to income tax and taxes in the context of their professional or business activities.
Context and purpose
The publication presents a support program offered by Revenu Quebec to SMEs and self-employed workers. The purpose of this program is to provide free, confidential, and personalized support to help participants better understand their responsibilities regarding income tax and taxes. The document emphasizes support adapted to the reality of each person or business. It indicates that assistance may cover several tax topics, including eligible expenses, business income, taxes to be reported or recovered, corporate income tax, withholdings at source, contributions, tax credits, and online services. The program also makes it possible, in certain cases, to obtain a summary review of accounting books and records.
Complete and detailed information
General nature of the program
The document describes a support service intended for SMEs and self-employed workers who have questions about income tax and taxes. The general characteristics of the service are as follows:
- the service is provided free of charge;
- it is presented as being adapted to the participant's situation;
- it is confidential;
- it is personalized according to the needs of the person or business being assisted;
- it may be offered through different communication methods:
- by videoconference;
- by telephone;
- in person;
- it may include a summary analysis of accounting books and accounting records.
Support intended for self-employed workers
For self-employed workers, the program makes it possible to obtain answers on several tax topics related to carrying on an independent activity. The topics expressly mentioned are the following:
- expenses that may be deducted;
- how to report income from a business;
- reporting taxes or obtaining a refund of them, including:
- GST/HST;
- QST;
- use of Revenu Quebec's online services;
- any other topic related to income tax and taxes.
Support intended for small and medium-sized businesses
For SMEs, the program makes it possible to obtain answers to tax questions specific to businesses. The topics expressly mentioned are the following:
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reporting taxes or obtaining a refund of them, including:
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GST/HST;
-
QST;
-
corporate income tax;
-
calculating withholdings at source;
-
calculating contributions payable;
-
tax credits aimed at SMEs;
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use of Revenu Quebec's online services;
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any other topic related to income tax and taxes.
Taxes mentioned
The document refers to the following taxes:
| Tax | Mention in the document |
|---|---|
| GST/HST | May be the subject of questions regarding tax reporting or refunds |
| QST | May be the subject of questions regarding tax reporting or refunds |
Topics related to income tax and tax obligations
The program may cover, depending on the participant's profile, the following topics:
| Topic | Self-employed workers | SMEs |
|---|---|---|
| Deductible expenses | Yes | Not expressly mentioned |
| Business income | Yes | Not expressly mentioned |
| Reporting or refund of GST/HST | Yes | Yes |
| Reporting or refund of QST | Yes | Yes |
| Corporate income tax | Not expressly mentioned | Yes |
| Withholdings at source | Not expressly mentioned | Yes |
| Contributions payable | Not expressly mentioned | Yes |
| Tax credits intended for SMEs | Not expressly mentioned | Yes |
| Revenu Quebec online services | Yes | Yes |
| Other questions about income tax and taxes | Yes | Yes |
Summary analysis of books and records
The document specifies that it may be possible to obtain a summary analysis of accounting books and records. This analysis is described as summary, which means that the document does not present it as a complete review, a detailed audit, or an exhaustive validation. No specific condition, duration, technical scope, or detailed limit of this analysis is provided in
the text provided.
Support methods
The program may be offered in three ways:
- remotely by videoconference;
- remotely by telephone;
- in person. The document does not specify criteria determining the choice of support method, nor a minimum or maximum duration for a meeting.
Cost of the service
The service is indicated as being free of charge. No amount, rate, billing threshold, additional fee, or condition of free access is mentioned in the document.
Confidentiality and personalization
The document indicates that the service is confidential and that it is personalized according to the needs of the participant. No additional details are provided on confidentiality rules, record retention, confidentiality limits, or documents that may be reviewed.
Publication reference
The publication bears the following number:
- IN-456 The version indicated in the document is:
- 2024-03
Special cases and exceptions
The document distinguishes two categories of participants:
- self-employed workers;
- small and medium-sized businesses.
The support topics vary according to the category:
- self-employed workers are expressly covered for questions related to deductible expenses and reporting business income;
- SMEs are expressly covered for questions related to corporate income tax, source withholdings, contributions payable, and tax credits intended for SMEs;
- both categories may obtain information on reporting or refunding GST/HST and QST;
- both categories may obtain assistance with the use of Revenu Quebec's online services;
- both categories may ask questions about other topics relating to income tax and taxes. No exception, exclusion, eligibility threshold, income limit, business size condition, maximum number of meetings, sector-specific restriction, or specific documentary requirement is mentioned in the document. No particular rule is provided concerning:
- newly created businesses;
- businesses already registered for tax files;
- part-time self-employed workers;
- incorporated or unincorporated companies;
- businesses with employees;
- businesses without employees;
- late filing situations;
- files under review;
- tax debts;
- refund requests in progress.
Procedures and steps
The document indicates that support is available by appointment. The procedural elements mentioned are as follows:
- an interested person or business must obtain an appointment;
- support may then take place according to one of the proposed methods:
- videoconference;
- telephone;
- in-person meeting;
-
depending on the needs, the service may cover tax questions applicable to the participant's profile;
-
in some cases, a summary analysis of accounting books and records may be carried out. The document does not mention any form to complete. No form number is indicated. No specific supporting document is required in the text provided. No processing time, waiting time, response time, or appointment deadline is specified. No meeting duration is indicated. No detailed procedure for preparing for the appointment is provided.
Important warnings
The document does not mention any sanction, penalty, fine, interest, administrative consequence, or coercive measure in the event of non-participation in the program. The document does not present the service as mandatory. The document does not specify that the support replaces the normal tax obligations of self-employed workers or businesses. The document does not specify that the summary analysis of books and records amounts to an official approval, a complete review, or a guarantee of tax compliance. The following limits emerge from the available content:
- the analysis of books and records is described as summary only;
- the topics covered are related to income tax, taxes, and online services;
- detailed information on eligibility criteria, service duration, required documents, and exact terms is not provided in the document;
- the publication contains no scale, rate, amount, threshold, or percentage other than the references to GST/HST and QST taxes;
- no footnote appears in the text provided;
- no illegible section is indicated in the text provided.
Summary
Revenu Quebec's support program is intended for self-employed workers and SMEs that have questions about income tax and taxes. The service is presented as free, confidential, and personalized according to the needs of the participant. Support can be provided by videoconference, by telephone, or in person. Self-employed workers can in particular obtain information about deductible expenses, business income, GST/HST, QST, and online services. SMEs can in particular ask questions about taxes, corporate income tax, withholdings at source, contributions payable, tax credits, and online services. The program may also allow a summary analysis of accounting books and records. The document indicates that access to the service is by appointment, but does not provide a form, eligibility threshold, specific deadline, amount, or penalty. The publication is identified as IN-456, version 2024-03.