A&S Financials — Montréal CPA firm
Accounting & tax services

Personal Tax Services

Income-tax returns for employees, professionals, investors, property owners and self-employed individuals in Québec.

Personal Tax Services
Short answer

A Québec resident files two personal returns each year — a federal T1 with the CRA and a provincial TP-1 with Revenu Québec. Both are due April 30, or June 15 if you or your spouse had self-employment income, but any balance owing is due April 30 either way.

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Key facts

Personal Tax Services
Returns filedFederal T1 and Québec TP-1 — two separate filings, two separate assessments
Filing deadlineApril 30; June 15 where there is self-employment income
Payment deadlineApril 30, regardless of which filing deadline applies
Normal reassessment periodThree years from the date of the original notice of assessment
AuthoritiesCanada Revenue Agency and Revenu Québec

A&S Financials prepares personal (T1 and TP-1) income-tax returns for a wide range of situations — salaried employees, self-employed professionals, investors, landlords and newcomers to Canada. We make sure you claim the credits and deductions you are entitled to while staying fully compliant with the CRA and Revenu Québec. Whether your return is straightforward or involves rental income, capital gains or foreign reporting, a CPA reviews your file before it is filed.

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What we offer

  • T1 federal and TP-1 Québec personal returns
  • Self-employment and commission income
  • Rental income and capital gains reporting
  • Investment and foreign-income reporting
  • Credits, deductions and instalment planning
  • Returns for newcomers and departing residents

Filing late costs far more than paying late

Two separate charges apply, and they are not the same size. Interest runs on an unpaid balance from April 30. The late-filing penalty is a percentage of the balance owing plus a monthly amount, and a second late filing within a short period attracts a higher rate. The practical consequence: if you cannot pay, file anyway. Filing on time and paying late costs interest only. Filing also matters when nothing is owed. The Canada Child Benefit, the GST/HST credit, the Québec solidarity credit and other income-tested amounts are recalculated from filed returns each year and stop when a return is missing — for both spouses, not just the one who did not file.

A federal adjustment does not fix the Québec return

The CRA and Revenu Québec exchange information but assess independently. When the CRA reassesses your T1, Revenu Québec does not automatically follow: a corresponding provincial adjustment usually has to be requested. This is the single most common gap we find on amended Québec returns — a taxpayer receives a federal refund and assumes the provincial side was handled. It was not, and the provincial balance sits unchanged until someone files for it. The same applies in reverse to slips. A corrected T4 does not correct the RL-1; both have to be reissued when an error affects both.

Other services

Corporate Tax AccountingSmall Business AccountingBookkeeping & PayrollGST, QST & HST FilingTax PlanningFinancial Advisory & PlanningCRA & Revenu Québec Support

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Terms explained

Frequently asked questions

Do I really have to file two returns in Québec?

Yes. Québec is the only province that collects its own personal income tax, so residents file a federal T1 and a provincial TP-1. The income figures largely match but the credits do not — Québec has its own rates, brackets and credits with no federal equivalent.

I worked in Ontario but live in Québec. Where do I file?

You file a Québec provincial return, because residency on December 31 governs. Where tax was withheld for the wrong province — common with an out-of-province employer — a transfer of the withheld amount can be requested so it is credited where it is actually owed.

How far back can the CRA reassess me?

Normally three years from the date of the original notice of assessment. That limit does not apply where there was a misrepresentation attributable to neglect, carelessness or wilful default, or where the disposition of a property was never reported at all.

I have several years unfiled. What should I do?

File them, starting with the oldest, and address it before the CRA makes contact. The Voluntary Disclosures Program can relieve penalties and part of the interest, but only where the disclosure is genuinely voluntary — it closes the moment the CRA raises the issue with you.

Do you handle rental and investment income?

Yes, including rental statements, capital gains and adjusted cost base tracking, and foreign income reporting. Where foreign property costs more than CAD 100,000 in total, a T1135 is also required — the penalties for missing it are among the harshest in the system.

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