Power of Attorney Form Revenu Quebec

MANDATE AND POWER OF ATTORNEY FOR TAX REPRESENTATION (REVENU QUÉBEC)

DOCUMENT ID: RQ-POA-QC-2024-001
EFFECTIVE DATE: [Effective Date]
VERSION: 1.0.2
GOVERNING JURISDICTION: Province of Quebec, Canada
CONTROL STATUS: ENFORCEABLE INSTRUMENT

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1. STATUTORY & LEGAL COMPLIANCE NOTICE

This document (the "Mandate") is a legally binding Power of Attorney governed by the Civil Code of Quebec (CQLR c CCQ-1991) and the Tax Administration Act (Quebec). This instrument serves as the substantive legal authorization for a designated Representative to act on behalf of a Taxpayer before the Agence du revenu du Québec ("Revenu Québec").

NOTICE TO PARTIES: While this document establishes the legal relationship of Mandator and Mandatary, Revenu Québec requires the concurrent filing of Form MR-69-V (Authorization to Communicate Information or Power of Attorney) to facilitate administrative access to the Taxpayer's files. The execution of this Mandate constitutes the Principal’s express intent to grant the powers herein described.

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2. PARTIES & RECITALS

THIS MANDATE is entered into on this [Date] (the "Effective Date"), by and between:

THE PRINCIPAL (THE "TAX PAYER"):
[Full Legal Name of Individual or Corporation], a [Type of Entity, e.g., Corporation/Individual] residing at or having its principal place of business at [Principal Address], with Quebec Enterprise Number (NEQ) [Insert NEQ if applicable] (hereinafter the "Principal").

THE MANDATARY (THE "REPRESENTATIVE"):
[Full Legal Name of Firm or Professional], a [Type of Entity, e.g., Professional Corporation/LLP] having its principal place of business at [Representative’s Address] (hereinafter the "Mandatary").

RECITALS: WHEREAS, the Principal requires professional representation and assistance in managing its tax obligations and communications with Revenu Québec; WHEREAS, the Mandatary possesses the professional qualifications and infrastructure to provide such representation; NOW THEREFORE, in consideration of the mutual covenants and professional fees described herein, the Parties agree as follows:

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3. EXHAUSTIVE OPERATIVE CLAUSES

3.1 Scope of Mandate & Authorization

The Principal hereby appoints the Mandatary to act as its true and lawful attorney-in-fact and agent for the following specific purposes: (a) To communicate with Revenu Québec regarding all tax years, fiscal periods, and specific tax matters including but not limited to Income Tax, QST (Quebec Sales Tax), and Employer Contributions. (b) To request, receive, and inspect all confidential information and documents held by Revenu Québec concerning the Principal. (c) To sign and file tax returns, elections, waivers, and notices of objection. (d) To represent the Principal in audits, inquiries, and administrative appeals. (e) To negotiate settlements and payment arrangements, subject to final written approval by the Principal for any amount exceeding [Amount in USD/CAD].

3.2 Compensation & Payment Terms

(a) Professional Fees: The Principal shall pay the Mandatary for services rendered at the hourly rate of [Amount] or the flat fee of [Amount] as per the specific Statement of Work (SOW) attached hereto. (b) Invoicing: The Mandatary shall issue invoices [Monthly / Upon Completion of Milestones]. Payment is due within [Number] days of the invoice date. (c) Late Interest: Any unpaid balance shall accrue interest at a rate of [Percentage]% per month ( [Percentage]% per annum), calculated and compounded monthly. (d) Disbursements: The Principal shall reimburse the Mandatary for all reasonable out-of-pocket expenses and statutory filing fees incurred in the execution of this Mandate.

3.3 Term & Termination

(a) Term: This Mandate commences on the Effective Date and shall remain in effect until [End Date] or until the completion of the specific tax matter, unless terminated earlier. (b) Termination for Convenience: Either party may terminate this Mandate upon [Number] days’ written notice to the other party. (c) Termination for Breach: If either party fails to perform a material obligation, the non-breaching party may terminate this Mandate if the breach is not cured within [Number] days of written notice. (d) Effect of Termination: Upon termination, the Mandatary shall cease representing the Principal before Revenu Québec and shall return all original documents. The Principal remains liable for fees for services rendered up to the date of termination.

3.4 Intellectual Property Ownership

(a) Work Product: All tax strategies, memoranda, and filings prepared specifically for the Principal (the "Work Product") shall become the property of the Principal upon full payment of all fees. (b) Pre-existing IP: The Mandatary retains all rights to its pre-existing methodologies, software, and templates used in the performance of this Mandate.

3.5 Mutual Confidentiality & Non-Disclosure

(a) Confidential Information: Both parties agree to maintain the strict confidentiality of all non-public information, including tax data, financial statements, and business strategies. (b) Exceptions: Disclosure is permitted only if required by law or to the extent necessary to perform the Mandate before Revenu Québec. (c) Data Security: The Mandatary shall implement institutional-grade security measures to protect the Principal's sensitive tax data from unauthorized access or breach.

3.6 Representations & Warranties

(a) By Principal: The Principal warrants that all information provided to the Mandatary is accurate and complete, and that the Principal has the legal authority to grant this Power of Attorney. (b) By Mandatary: The Mandatary warrants that it is a member in good standing of its respective professional order (e.g., CPA, Barreau du Québec) and shall perform all services with the degree of skill and care required by professional standards.

3.7 Limitation of Liability & Indemnification

(a) Limitation: To the maximum extent permitted by law, the Mandatary’s total liability for any claim arising out of this Mandate shall not exceed the total fees paid by the Principal to the Mandatary in the twelve (12) months preceding the claim. (b) Indemnification: The Principal shall indemnify and hold the Mandatary harmless from any penalties, interest, or damages resulting from inaccurate or incomplete information provided by the Principal.

3.8 Dispute Resolution & Arbitration

(a) Amicable Settlement: The parties shall first attempt to resolve any dispute through good-faith negotiations. (b) Arbitration: Any unresolved dispute shall be submitted to final and binding arbitration in Montreal, Quebec, in accordance with the Code of Civil Procedure (Quebec). The language of arbitration shall be [English/French].

3.9 Governing Law & Jurisdiction

This Mandate shall be governed by and construed in accordance with the laws of the Province of Quebec and the federal laws of Canada applicable therein.

3.10 Miscellaneous

(a) Severability: If any provision is held invalid, the remainder of the Mandate shall remain in effect. (b) Counterparts: This document may be executed in counterparts and delivered via electronic signature. (c) Entire Agreement: This Mandate constitutes the entire agreement between the parties regarding tax representation and supersedes all prior discussions.

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4. EXECUTION & FORMAL SIGNATURE BLOCKS

IN WITNESS WHEREOF, the parties have executed this Mandate as of the Effective Date.

FOR THE PRINCIPAL (THE TAX PAYER):

Signature: _____________________________________
Printed Name: [Authorized Signatory Name]
Title: [Title / Role, e.g., President / Individual]
Company: [Company Legal Name, if applicable]
Date: [Date]

FOR THE MANDATARY (THE REPRESENTATIVE):

Signature: _____________________________________
Printed Name: [Authorized Signatory Name]
Title: [Title / Role, e.g., Partner]
Company: [Representative Firm Name]
Date: [Date]

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5. STEP-BY-STEP EXECUTION & FILING GUIDE

STEP 1: Document Customization

• Open this document in Microsoft Word or Google Docs.
• Use the "Find and Replace" function to locate all bracketed fields (e.g., [Principal Address]) and populate them with verified legal data. Ensure the Effective Date matches the date of the final signature.

STEP 2: Verification of Authority

• If the Principal is a corporation, ensure the signatory has the authority to bind the corporation (as per the Board of Directors' resolution or the corporation’s by-laws).
• Verify the Mandatary’s professional credentials (CPA or Barreau membership).

STEP 3: Digital or Physical Execution

• Digital: Upload the finalized PDF to DocuSign or Adobe Sign. Ensure the audit trail (IP addresses and timestamps) is captured and stored with the document.
• Physical: Print two (2) copies. Both parties must sign both copies in the presence of a witness (recommended for high-value tax matters).

STEP 4: Mandatory Revenu Québec Filing (Form MR-69-V)

• This Mandate provides the legal basis, but Revenu Québec requires Form MR-69-V for operational access.
• Download the current version of Form MR-69-V from the Revenu Québec website.
• Complete the form, ensuring the "Representative" information matches the "Mandatary" in this document.
• Attach a copy of this signed Mandate if the representation involves complex litigation or specific settlement powers.
• Submit via the "My Account" portal for businesses or by mail to the designated Revenu Québec office.

STEP 5: Record Retention

• Store the executed Mandate and the confirmation of MR-69-V filing in a secure, encrypted repository for a minimum of seven (7) years, as per Quebec tax record-keeping requirements.