Payment Agreements

If you are unable to pay your debt in a lump sum because of your financial situation, we may be able to reach a payment agreement. This will allow you to spread your payments out over time, based on your ability to pay, until your debt (and interest) is paid in full. 

There are a number of ways to propose a payment agreement, depending on whether you are an individual, an individual in business or a business.

Individuals and individuals in business

Monthly payment agreement proposal (online payment)

If you are an individual or an individual in business, you can use our online services to Propose a Monthly Payment Agreement and split your debt into a maximum of 12 consecutive monthly payments.   

Once your proposal has been recorded, we will send you a confirmation letter.

You can make your payments using your financial institution's online services. You will need the payment code (This link will open a new window) we sent you.

Note that you can only use this online service if you have received a collection notice issued on or after June 14, 2017.

To use the service, you will need to provide the following:

  • your social insurance number;
  • the reference number on the first page of your collection notice; and
  • the amount on the collection notice.
Conditions
  • You must have filed all the required returns and reports.
  • There must not currently be another payment agreement in effect in your file.
  • You must not have declared bankruptcy or filed a consumer proposal or a proposal in bankruptcy in the last two years.

Payment agreement proposal using our interactive telephone system

If you are an individual or an individual in business, you can use our interactive telephone system, which is accessible at all times, to propose a payment agreement and split your debt into a maximum of 12 consecutive monthly payments.

Depending on the type of debt, you can choose to make your payments in one (or both) of the following ways:

Once your proposal and choice of payment method have been recorded, we will send you a confirmation letter.

Note that you can only use the interactive telephone system if you have received a collection notice. The number to call is shown on the notice. 

When you call, you will be asked to provide the following:

  • your social insurance number;
  • the reference number on the first page of your collection notice; and
  • the amount on the collection notice.
Conditions
  • You must have filed all the required returns and reports.
  • There must not currently be another payment agreement in effect in your file.
  • You must not have declared bankruptcy or filed a consumer proposal or a proposal in bankruptcy in the last two years.

Pre-authorized debit payment agreement proposal

If you are an individual or an individual in business, you can propose a pre-authorized debit payment agreement and split your debt into a maximum of 12 consecutive monthly payments. 

There are two ways to submit your proposal:

Online 

By mail 

  • Complete form LM-31-V, Pre-Authorized Debit (PAD) Payment Agreement Proposal, sign it and send it to the following address:

    Revenu Québec
    4, Place-Laval, bureau 150-G
    Laval (Québec)  H7N 5Y3
  • Allow 30 working days, as of the date we receive the form, for processing.
Important

Be sure to include a voided cheque.

Conditions
  • You must have filed all the required returns and reports.
  • There must not currently be another payment agreement in effect in your file.
  • You must not have declared bankruptcy or filed a consumer proposal or a proposal in bankruptcy in the last two years.

Payment agreement proposal using post-dated cheques

If you are an individual or an individual in business, you can propose to pay your debt in a maximum of 12 consecutive monthly payments using post-dated cheques. 

To do so, complete form LM-30-V, Payment Arrangement Proposal, sign it and send it along with your cheques to the following address:

Revenu Québec
4, Place-Laval, bureau 150-G
Laval (Québec)  H7N 5Y3

Conditions 

  • You must have filed all the required returns and reports.
  • There must not currently be another payment agreement in effect in your file.
  • You must not have declared bankruptcy or filed a consumer proposal or a proposal in bankruptcy in the last two years.

Payment agreement negotiated with a Revenu Québec representative

If you are an individual or an individual in business, you can negotiate a payment agreement directly with one of our representatives. The number to call is shown on your collection notice.

Before accepting your proposal, the representative may ask for the following:

  • proof that you tried to pay your debt in full by obtaining a loan from your financial institution or reducing your expenses;
  • documents concerning your income, expenses, assets and liabilities, in order to assess your financial situation. For example: 
    • a financial questionnaire,
    • a monthly budget,
    • bank statements;
  • security to guarantee payment of your tax debt, such as a bank guarantee or hypothec.
Important

Administrative fees may apply if your file must be handled by one of our representatives.

Cancellation of agreement

We can cancel the agreement without prior notice and require the immediate payment of any unpaid balance if you:

  • do not make the payments;
  • do not respect the terms of the payment agreement; or
  • do not meet your tax obligations.

Businesses

Payment agreement proposal using post-dated cheques

Businesses can propose to pay their debt in a maximum of 12 consecutive monthly payments using post-dated cheques. 

The cheques must be made payable to the Minister of Revenue of Québec and enclosed with the remittance slip the business received with its collection notice. 

There is no form to file.

Payment agreement negotiated with a Revenu Québec representative

Businesses can negotiate a payment agreement directly with one of our representatives. The number to call is shown on the collection notice.

Before accepting the proposal, the representative may ask for the following:

  • proof that the business tried to pay its debt in full by obtaining a loan from a financial institution or reducing its expenses;
  • documents concerning the business's income, expenses, assets and liabilities, in order to assess its financial situation. For example:
    • a financial questionnaire,
    • a monthly budget,
    • bank statements,
    • financial statements;
  • security to guarantee payment of the debt, such as a bank guarantee or hypothec.
Important

Administrative fees may apply if your file must be handled by one of our representatives.

Cancellation of agreement

We may, without notice, cancel the agreement and require immediate payment of the amount due if the business:

  • does not make the required payments;
  • does not comply with the terms of the payment agreement; or
  • fails to meet its tax obligations.
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