Revenu Québec is the provincial equivalent of the Canada Revenue Agency in the province of Quebec. It plays a larger role in the Canadian tax landscape than other provincial authorities because of Quebec’s relatively autonomous tax system and agreements with the federal government.
For example, in the province of Quebec, Revenu Québec is responsible for the administration and collection of the GST along with the provincial QST. Therefore, for any GST related issues, objections, and even court cases, Revenu Québec represents the federal government — instead of the Canada Revenue Agency.
Quebec also has distinct income tax systems for individuals and corporations that are under the responsibility of Revenu Québec.