Tax calendar of a Quebec small business

The obligations that set the pace of a small business year in Quebec. Each line says who is concerned, which rule sets the date, which agency receives the document and which of our services takes care of it.

What comes next

The deadlines ahead, in order, for a Quebec small business. Each line says who is concerned and leads to its entry.

  1. Quarterly GST and QST return

    Who is concerned Registrants with a quarterly reporting period (annual taxable supplies of 1.5 to 6 million, or by election).

    Agency Revenu Québec

  2. GST and QST instalments

    Who is concerned Annual filers whose net tax reaches $3,000 or more for both the current and the previous year, assessed separately for the GST and the QST.

    Agency Revenu Québec

  3. Corporate tax instalments

    Who is concerned Corporations whose tax payable exceeds $3,000 for both the current and the previous year. Eligible small corporations may pay quarterly.

    Agency CRA and Revenu Québec

  4. Monthly source deduction remittance

    Who is concerned Employers on a monthly remittance frequency (the most common for a small business).

    Agency CRA and Revenu Québec

  5. Personal income tax instalments

    Who is concerned Quebec residents whose net tax owing exceeds $1,800, federally as well as in Quebec (the federal threshold is reduced for Quebec residents), for the current year and one of the two previous years; often the self-employed and rental property owners.

    Agency CRA and Revenu Québec

Corporate deadlines

They recalculate based on the year-end chosen above. Each category leads straight to its entries.

Your corporation's year-endDecember 31

Sales taxes 3

January 31, April 30, July 31, October 31Quarterly GST and QST returnRegistrants with a quarterly reporting period (annual taxable supplies of 1.5 to 6 million, or by election).
Rule
One month after the end of each fiscal quarter. Return and payment on the same date. Monthly filers file on the last day of the following month.
Agency
Revenu Québec
Régulus service
Tax: sales tax returns
March 31Annual GST and QST returnCorporations with an annual GST and QST reporting period.
Rule
Three months after year-end: return and payment on that date.
Agency
Revenu Québec (also administers the GST in Quebec)
Régulus service
Tax: sales tax returns
April 30, July 31, October 31, January 31GST and QST instalmentsAnnual filers whose net tax reaches $3,000 or more for both the current and the previous year, assessed separately for the GST and the QST.
Rule
Four payments, one month after the end of each fiscal quarter.
Agency
Revenu Québec
Régulus service
Tax: sales tax returns

Payroll and deductions 3

every month, on the 15Monthly source deduction remittanceEmployers on a monthly remittance frequency (the most common for a small business).
Rule
The 15th of the month following the month wages were paid: federal tax, CPP and EI to the CRA; Quebec tax, QPP, QPIP, health services fund and related contributions to Revenu Québec. Quarterly or accelerated remitters have other dates.
Agency
CRA and Revenu Québec
Régulus service
Payroll: remittances
February 28T4 and Relevé 1 slips, annual summariesAny employer who paid wages during the previous calendar year.
Rule
No later than the last day of February following the calendar year: T4 slips and T4 Summary to the CRA, Relevé 1 slips and the Summary of Source Deductions and Employer Contributions (RLZ-1.S) to Revenu Québec. Copies given to employees by the same date.
Agency
CRA and Revenu Québec
Régulus service
Payroll: tax slips
March 15Statement of wages to the CNESSTEvery employer registered with the CNESST.
Rule
By March 15: statement of wages paid the previous year, used to compute the final insurance premium. The premium itself is paid through periodic payments to Revenu Québec, with source deductions.
Agency
CNESST

Corporations 6

every month, on the last dayCorporate tax instalmentsCorporations whose tax payable exceeds $3,000 for both the current and the previous year. Eligible small corporations may pay quarterly.
Rule
The last day of each month of the fiscal year (or of each quarter for eligible small CCPCs), to the CRA and to Revenu Québec.
Agency
CRA and Revenu Québec
February 28Corporate income tax balance (Quebec)Every corporation taxable in Quebec.
Rule
Two months after year-end: the Quebec tax balance (CO-17) is due to Revenu Québec, before the return itself.
Agency
Revenu Québec
February 28T5 and Relevé 3 slips for dividends paidCorporations that paid dividends to shareholders during the calendar year.
Rule
By the last day of February: T5 slips and summary to the CRA, Relevé 3 slips and summary to Revenu Québec, copies to shareholders.
Agency
CRA and Revenu Québec
March 31Corporate income tax balance (federal)Canadian-controlled private corporation eligible for the small business deduction. Other corporations have two months instead.
Rule
Three months after year-end: the federal tax balance (T2) of an eligible CCPC is due to the CRA. Corporations that are not eligible pay two months after year-end. In every case the balance is paid before the return.
Agency
CRA
June 30Corporate income tax returns (T2 and CO-17)Every corporation.
Rule
Six months after year-end: T2 to the CRA and CO-17 to Revenu Québec, with the financial statements and the general index of financial information.
Agency
CRA and Revenu Québec
December 31Fiscal year-end and annual closingCorporations, whatever their year-end, and every self-employed individual (the calendar year is mandatory for them).
Rule
The books close on this date: inventory, receivables and payables, adjusting entries, decision on remuneration (salary or dividend) before year-end.
Agency
None: this is an internal deadline

Other obligations 1

June 30Annual update with the Registraire des entreprisesEvery corporation or business registered in Quebec.
Rule
The terms vary by legal form and by whether the update can be combined with the income tax return. A corporation files its own with its CO-17 return, within six months after year-end; the annual fees are paid to Revenu Québec at the same time. A sole proprietorship files it with its income tax return, between January 1 and June 15. Late filing carries a penalty, and two missed years lead to striking off.
Agency
Registraire des entreprises du Québec, through Revenu Québec

Individuals and the self-employed

These deadlines follow the calendar year: they do not change with a corporation's year-end.

March 1RRSP contribution deadlineIndividuals who want to deduct a contribution from the previous year's income; often the owner-manager who pays themselves a salary.
Rule
Sixty days after the end of the calendar year, that is March 1 (February 29 in a leap year).
Agency
CRA
March 15, June 15, September 15, December 15Personal income tax instalmentsQuebec residents whose net tax owing exceeds $1,800, federally as well as in Quebec (the federal threshold is reduced for Quebec residents), for the current year and one of the two previous years; often the self-employed and rental property owners.
Rule
Four payments: March 15, June 15, September 15, December 15, to the CRA and to Revenu Québec.
Agency
CRA and Revenu Québec
April 30Personal income tax returns and balance dueEvery individual, employed or retired. For a self-employed person and their spouse, the balance is due on this date even though the return may wait until June 15.
Rule
April 30: federal T1 return to the CRA and Quebec TP-1 return to Revenu Québec, payment of any balance owing for the previous calendar year.
Agency
CRA and Revenu Québec
June 15Self-employed income tax returnsIndividuals who carry on a business (business or professional income), and their spouse.
Rule
June 15: T1 and TP-1 returns with the business income statements (T2125 and TP-80). The balance was due April 30; interest runs from that date.
Agency
CRA and Revenu Québec

The corporate deadlines above recalculate based on the chosen year-end. Those of individuals and the self-employed follow the calendar year.

This calendar is indicative. It describes the general rules in force in 2026; your legal form, your filing frequency, your year-end and your situation may change the dates. When a deadline falls on a Saturday, a Sunday or a public holiday, it moves to the next business day. The official sources prevail.

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