Late-Filing Penalties

Income tax

If you file your income tax return late, you are liable to a 5% penalty on the balance not paid by the deadline. 

You are also liable to an additional 1% penalty for every full month your return is late (maximum of 12 months). 

Filing deadlines

  • See the deadlines for filing the personal income tax return.
  • See the deadlines for filing the corporation income tax return.
Note

Consumption taxes

As a rule, businesses and merchants that collect consumption taxes on behalf of Revenu Québec but fail to remit the amounts owing within the time limit provided are liable to a penalty of: 

  • 7% of the amount to be paid or remitted, where the amount is no more than 7 days late;
  • 11% of the amount to be paid or remitted, where the amount is late by more than 7 days but by no more than 14 days; or
  • 15% in all other cases. 
Note

Source deductions

Employers and payers that do not comply with their fiscal obligations are liable to a penalty. 

For example, if you fail to pay or remit, by the prescribed deadline, an amount you deducted, withheld or collected during the year, you are liable to the following penalties: 

  • 7% of that amount, where the payment or remittance is no more than 7 days late; 
  • 11% of that amount, where the payment or remittance is late by more than 7 days but by no more than 14 days; or 
  • 15% of that amount, where the payment or remittance is more than 14 days late. 
Note
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