Reference
Canadian and Québec tax deadlines
Every filing and payment deadline a Québec individual or business needs, in one table — personal, corporate, GST/QST and payroll, federal and provincial side by side.
Short answer
Personal returns are due April 30, or June 15 if you or your spouse is self-employed — but any balance owing is due April 30 either way. Corporate returns are due six months after fiscal year-end, with tax payable two months after year-end, or three for a CCPC claiming the small business deduction.
Last reviewed:
Dates below are the statutory deadlines. When one falls on a Saturday, Sunday or public holiday, the CRA and Revenu Québec accept a return or payment received on the next business day.
Personal tax
| Filing or payment | Who it applies to | Deadline |
|---|---|---|
| T1 and TP-1 returns | Most individuals | April 30 for the preceding calendar year |
| T1 and TP-1 returns | Self-employed individuals and their spouse or common-law partner | June 15 — but any balance owing is still due April 30 |
| Balance owing | All individuals, including those filing June 15 | April 30; interest accrues from May 1 |
| Personal tax instalments | Individuals whose tax is not sufficiently withheld at source | March 15, June 15, September 15 and December 15 |
| RRSP contributions for the preceding year | Individuals | The 60th day of the year — on or about March 1 |
| T1135 foreign income verification | Anyone whose specified foreign property cost over $100,000 CAD at any point in the year | Same date as the income tax return |
| Final return for a deceased person | The legal representative of the estate | April 30, or six months after the date of death if that is later |
Corporate tax
| Filing or payment | Who it applies to | Deadline |
|---|---|---|
| T2 and CO-17 returns | All resident corporations, including inactive and loss-making ones | Six months after the fiscal year-end |
| Corporate balance owing | Most corporations | Two months after the fiscal year-end |
| Corporate balance owing | CCPCs claiming the small business deduction | Three months after the fiscal year-end |
| Corporate instalments | Corporations whose tax exceeds the instalment threshold | Monthly, or quarterly for eligible small CCPCs |
| T3 trust return | Trusts, including many bare trusts | 90 days after the trust’s year-end |
| T5013 partnership information return | Partnerships meeting the filing requirements | March 31 where all partners are individuals; otherwise five months after year-end |
GST / QST
| Filing or payment | Who it applies to | Deadline |
|---|---|---|
| Monthly return and payment | Monthly filers | One month after the end of the reporting period |
| Quarterly return and payment | Quarterly filers | One month after the end of the reporting period |
| Annual return | Annual filers with a non-calendar fiscal year | Three months after the fiscal year-end |
| Annual return | Self-employed annual filers with a December 31 year-end | June 15 to file, with payment due April 30 |
| GST/QST instalments | Annual filers above the instalment threshold | Quarterly, one month after each quarter |
Payroll
| Filing or payment | Who it applies to | Deadline |
|---|---|---|
| Source deductions — regular remitter | Most employers | The 15th of the month following the month of payment |
| Source deductions — accelerated remitter | Employers above the threshold average monthly withholding | Twice monthly or more often, depending on the threshold |
| T4, T4A, T5 slips and summaries | Employers and payers | The last day of February |
| RL-1 and RL-3 slips and summaries | Québec employers and payers | The last day of February |
| CNESST annual statement | Québec employers | Mid-March, per the notice issued to the employer |
This page describes the standard deadlines that apply to most filers. Special rules exist for deceased taxpayers, non-residents, emigrants, trusts and corporations with short fiscal periods. Confirm your own dates before relying on them.
FAQ
What happens if a deadline falls on a weekend or holiday?
Both the CRA and Revenu Québec treat a return or payment as on time if it is received or postmarked on the next business day. This applies to filing and payment deadlines alike, but it does not extend interest-free status on an amount that was already late.
What is the penalty for filing a personal return late?
The late-filing penalty is a percentage of the balance owing plus an additional percentage for each full month the return is late, up to a cap. If you were charged a late-filing penalty in any of the three preceding years, the rates double. If you owe nothing, there is no late-filing penalty — but filing late can still interrupt benefit payments such as the GST credit and the Canada Child Benefit.
Do I have to file a corporate return if the company had no activity?
Yes. A T2 is required for every year a resident corporation exists, regardless of whether it earned income, and Québec corporations must also file a CO-17. Dormant corporations are one of the most common sources of accumulated penalties, because owners assume no activity means no filing.
Can I get more time to pay?
Filing deadlines and payment deadlines are separate, and only payment is negotiable. Always file on time even if you cannot pay — that avoids the late-filing penalty, which is far more expensive than interest. Payment arrangements can then be requested from the CRA or Revenu Québec, and relief from penalties and interest may be available in limited circumstances such as serious illness or a natural disaster.
When does the CRA consider a payment made?
On the date the payment is received, not the date you initiated it. Online banking payments commonly take a business day or more to reach the agency, so a payment sent on the deadline can arrive late. Allow several business days, particularly around April 30.
Behind on a filing?
Late returns get more expensive every month, and filing late costs far more than paying late. Talk to a Montréal CPA about getting current.