{"id":1305,"date":"2025-07-22T02:20:20","date_gmt":"2025-07-22T02:20:20","guid":{"rendered":"https:\/\/avocatfisc.com\/blog\/?p=1305"},"modified":"2025-10-25T20:59:29","modified_gmt":"2025-10-25T20:59:29","slug":"annulation-des-interets-et-penalites-dune-dette-fiscale","status":"publish","type":"post","link":"https:\/\/avocatfisc.com\/blog\/annulation-des-interets-et-penalites-dune-dette-fiscale\/","title":{"rendered":"Annulation des int\u00e9r\u00eats et p\u00e9nalit\u00e9s d&rsquo;une dette fiscale"},"content":{"rendered":"<p><script type=\"application\/ld+json\">\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@graph\": [\n        {\n          \"@type\": \"Organization\",\n          \"@id\": \"https:\/\/avocatfisc.com\/#org\",\n          \"name\": \"Me Louis Sirois, avocat fiscaliste\",\n          \"url\": \"https:\/\/avocatfisc.com\/\",\n          \"logo\": \"https:\/\/avocatfisc.com\/logo.png\",\n          \"contactPoint\": {\n            \"@type\": \"ContactPoint\",\n            \"telephone\": \"+1-438-386-4223\",\n            \"contactType\": \"customer support\",\n            \"areaServed\": \"CA-QC\",\n            \"availableLanguage\": [\"fr\", \"en\"]\n          }\n        },\n        {\n          \"@type\": \"Person\",\n          \"@id\": \"https:\/\/avocatfisc.com\/#louis-sirois\",\n          \"name\": \"Me Louis Sirois, LL.B.\",\n          \"jobTitle\": \"Avocat en litige fiscal\",\n          \"worksFor\": { \"@id\": \"https:\/\/avocatfisc.com\/#org\" },\n          \"telephone\": \"+1-438-386-4223\"\n        },\n        {\n          \"@type\": \"BreadcrumbList\",\n          \"itemListElement\": [\n            {\"@type\": \"ListItem\", \"position\": 1, \"name\": \"Accueil\", \"item\": \"https:\/\/avocatfisc.com\/\"},\n            {\"@type\": \"ListItem\", \"position\": 2, \"name\": \"Blog\", \"item\": \"https:\/\/avocatfisc.com\/blog\/\"},\n            {\"@type\": \"ListItem\", \"position\": 3, \"name\": \"Annulation de p\u00e9nalit\u00e9s \u2013 Article 94.1 LAF\", \"item\": \"https:\/\/avocatfisc.com\/blog\/annulation-penalites-article-94-1\"}\n          ]\n        },\n        {\n          \"@type\": \"Article\",\n          \"@id\": \"https:\/\/avocatfisc.com\/blog\/annulation-penalites-article-94-1\",\n          \"headline\": \"Demande d\u2019annulation de p\u00e9nalit\u00e9s et int\u00e9r\u00eats \u2013 Article 94.1 LAF\",\n          \"description\": \"Comment formuler une demande d\u2019annulation de frais, p\u00e9nalit\u00e9s et int\u00e9r\u00eats selon l\u2019article 94.1 de la Loi sur l\u2019administration fiscale du Qu\u00e9bec.\",\n          \"datePublished\": \"2024-01-15\",\n          \"dateModified\": \"2025-06-24\",\n          \"author\": { \"@id\": \"https:\/\/avocatfisc.com\/#louis-sirois\" },\n          \"publisher\": { \"@id\": \"https:\/\/avocatfisc.com\/#org\" },\n          \"image\": {\n            \"@type\": \"ImageObject\",\n            \"url\": \"https:\/\/avocatfisc.com\/blog\/wp-content\/uploads\/2024\/01\/thumbnail_1701393943589.png\",\n            \"width\": 196,\n            \"height\": 196\n          }\n        },\n        {\n          \"@type\": \"FAQPage\",\n          \"mainEntity\": [\n            {\n              \"@type\": \"Question\",\n              \"name\": \"Quels motifs justifient une demande d\u2019annulation selon l\u2019article 94.1?\",\n              \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Incapacit\u00e9 de payer, retard imputable \u00e0 Revenu Qu\u00e9bec ou situation exceptionnelle ind\u00e9pendante de la volont\u00e9 du contribuable.\"}\n            },\n            {\n              \"@type\": \"Question\",\n              \"name\": \"Quel est le d\u00e9lai maximal de remboursement?\",\n              \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Habituellement, un maximum de 60 mois pour acquitter la dette restante une fois les p\u00e9nalit\u00e9s annul\u00e9es.\"}\n            },\n            {\n              \"@type\": \"Question\",\n              \"name\": \"Comment invoquer la situation COVID-19?\",\n              \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"En d\u00e9montrant que la pand\u00e9mie a entra\u00een\u00e9 une incapacit\u00e9 de payer ou un retard ind\u00e9pendant de votre volont\u00e9.\"}\n            }\n          ]\n        }\n      ]\n    }\n    <\/script><\/p>\n<article>\n<header>\n<h4>Demande d\u2019annulation de p\u00e9nalit\u00e9s et int\u00e9r\u00eats \u2013 Article 94.1 LAF<\/h4>\n<section style=\"border: 2px solid #0073aa; padding: 20px; border-radius: 8px; background: #f0f7ff; max-width: 700px; margin: 20px auto;\">\n<h5>R\u00e9sum\u00e9 \u2013 Annulation de p\u00e9nalit\u00e9s (Article 94.1 LAF)<\/h5>\n<p><strong>Revenu Qu\u00e9bec peut annuler certaines p\u00e9nalit\u00e9s, frais et int\u00e9r\u00eats<\/strong> en cas d\u2019incapacit\u00e9 de payer, retard administratif ou situation exceptionnelle.<\/p>\n<ul>\n<li>\u2714\ufe0f Jusqu\u2019\u00e0 60 mois pour rembourser<\/li>\n<li>\u2714\ufe0f Motifs valides : maladie, d\u00e9c\u00e8s, erreur administrative, COVID-19<\/li>\n<li>\u2714\ufe0f Demande officielle avec pi\u00e8ces justificatives<\/li>\n<\/ul>\n<p>Contactez Me Louis Sirois (438) 386-4223\u00a0ou via <a href=\"#wufoo-muo7zqu034x2fk\">ce formulaire<\/a>.<\/p>\n<\/section>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/avocatfisc.com\/blog\/wp-content\/uploads\/2024\/01\/thumbnail_1701393943589.png?resize=196%2C196&#038;ssl=1\" alt=\"Me Louis Sirois, avocat fiscaliste\" width=\"196\" height=\"196\" \/><\/p>\n<p><strong>Me Louis Sirois, LL.B.<\/strong><br \/>\nAvocat en litige fiscal &#8211; <strong>(438) 386-4223<\/strong><\/p>\n<\/header>\n<section>\n<h5>Trois motifs possibles<\/h5>\n<ul>\n<li><strong>Incapacit\u00e9 de payer<\/strong><\/li>\n<li><strong>Erreur attribuable \u00e0 Revenu Qu\u00e9bec<\/strong><\/li>\n<li><strong>Situation exceptionnelle ind\u00e9pendante de votre volont\u00e9<\/strong><\/li>\n<\/ul>\n<h5>Comment d\u00e9poser votre demande ?<\/h5>\n<ol>\n<li>Remplir le formulaire officiel de Revenu Qu\u00e9bec<\/li>\n<li>Joindre les preuves justificatives<\/li>\n<li>Soumettre via Mon dossier ou courrier recommand\u00e9<\/li>\n<\/ol>\n<div id=\"wufoo-muo7zqu034x2fk\">Formulaire : <a href=\"https:\/\/sirois99.wufoo.com\/forms\/muo7zqu034x2fk\">cliquez ici<\/a><\/div>\n<\/section>\n<\/article>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Demande d\u2019annulation de p\u00e9nalit\u00e9s et int\u00e9r\u00eats \u2013 Article 94.1 LAF R\u00e9sum\u00e9 \u2013 Annulation de p\u00e9nalit\u00e9s (Article 94.1 LAF) Revenu Qu\u00e9bec peut annuler certaines p\u00e9nalit\u00e9s, frais et int\u00e9r\u00eats en cas d\u2019incapacit\u00e9 de payer, retard administratif ou situation exceptionnelle. \u2714\ufe0f Jusqu\u2019\u00e0 60 mois pour rembourser \u2714\ufe0f Motifs valides : maladie, d\u00e9c\u00e8s, erreur administrative, COVID-19 \u2714\ufe0f Demande officielle [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[1209,1214,1211,1213,595,719,1212,1210],"class_list":["post-1305","post","type-post","status-publish","format-standard","hentry","category-informations","tag-annulation-impot","tag-annulation-impot-covid-19","tag-annulation-interets-impot","tag-article-94-1","tag-avocat-fiscaliste","tag-avocat-litige-fiscal","tag-reduction-dette-impot","tag-reduction-penalites"],"aioseo_notices":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p9fCKt-l3","jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/posts\/1305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/comments?post=1305"}],"version-history":[{"count":21,"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/posts\/1305\/revisions"}],"predecessor-version":[{"id":2428,"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/posts\/1305\/revisions\/2428"}],"wp:attachment":[{"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/media?parent=1305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/categories?post=1305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avocatfisc.com\/blog\/wp-json\/wp\/v2\/tags?post=1305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}