Remittance or Refund

Remittance Schedules for the QST and GST/HST

Note

If your business is registered for consumption taxes, no interest will be calculated or charged on GST/HST and QST remittances and instalment payments from April 2 to June 30, 2025. However, you must still file your returns. For more information, see Deferral of GST/HST, QST and Corporate Income Tax Payments.

End of note

The GST/HST and QST you collected must be remitted by the deadline that applies to your reporting period.

Note
Payment date

Regardless of how you pay, your payment is considered to be received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.

End of note

2027 remittance schedules

2027 monthly remittances

 Start of the periodEnd of the periodRemittance due date
January2027-01-012027-01-312027-03-01
February2027-02-012027-02-282027-03-31
March2027-03-012027-03-312027-04-30
April2027-04-012027-04-302027-05-31
May2027-05-012027-05-312027-06-30
June2027-06-012027-06-302027-08-02
July2027-07-012027-07-312027-08-31
August2027-08-012027-08-312027-10-01
September2027-09-012027-09-302027-11-01
October2027-10-012027-10-312027-11-30
November2027-11-012027-11-302028-01-05
December2027-12-012027-12-312028-01-31

2027 quarterly remittances

 Start of the periodEnd of the periodRemittance due date
January2026-11-012027-01-312027-03-01
February2026-12-012027-02-282027-03-31
March2027-01-012027-03-312027-04-30
April2027-02-012027-04-302027-05-31
May2027-03-012027-05-312027-06-30
June2027-04-012027-06-302027-08-02
July2027-05-012027-07-312027-08-31
August2027-06-012027-08-312027-10-01
September2027-07-012027-09-302027-11-01
October2027-08-012027-10-312027-11-30
November2027-09-012027-11-302028-01-05
December2027-10-012027-12-312028-01-31

2027 annual remittances

 Start of the periodEnd of the periodRemittance due date
January2026-02-012027-01-312027-04-30
February2026-03-012027-02-282027-05-31
March2026-04-012027-03-312027-06-30
April2026-05-012027-04-302027-08-02
May2026-06-012027-05-312027-08-31
June2026-07-012027-06-302027-10-01
July2026-08-012027-07-312027-11-01
August2026-09-012027-08-312027-11-30
September2026-10-012027-09-302028-01-05
October2026-11-012027-10-312028-01-31
November2026-12-012027-11-302028-02-29
December 1 2027-01-012027-12-312028-03-31
December 2 2027-01-012027-12-312028-05-01
December 3 2027-01-012027-12-312028-06-15
  1. Note 1 Generally applicable remittance deadline

  2. Note 2 Remittance deadline for an individual who meets the following conditions:

    • The individual is a registrant with a fiscal period that corresponds to the calendar year.
    • The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
    • The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.

  3. Note 3 For an individual in business who is engaged in the supply of alcoholic beverages, the retail sale of new tires, the supply of phone services subject to the municipal tax for 9-1-1 service or the supply of remunerated passenger transportation services resulting in the payment of dues. If the fiscal period of the individual in business corresponds to the calendar year, their remittance deadline is June 15 of the following calendar year.

Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.

End of note

2026 remittance schedules

2026 monthly remittances

 Start of the periodEnd of the periodRemittance due date
January2026-01-012026-01-312026-03-02
February2026-02-012026-02-282026-03-31
March2026-03-012026-03-312026-04-30
April2026-04-012026-04-302026-06-01
May2026-05-012026-05-312026-06-30
June2026-06-012026-06-302026-07-31
July2026-07-012026-07-312026-08-31
August2026-08-012026-08-312026-10-01
September2026-09-012026-09-302026-11-02
October2026-10-012026-10-312026-11-30
November2026-11-012026-11-302027-01-05
December2026-12-012026-12-312027-02-01

2026 quarterly remittances

 Start of the periodEnd of the periodRemittance due date
January2025-11-012026-01-312026-03-02
February2025-12-012026-02-282026-03-31
March2026-01-012026-03-312026-04-30
April2026-02-012026-04-302026-06-01
May2026-03-012026-05-312026-06-30
June2026-04-012026-06-302026-07-31
July2026-05-012026-07-312026-08-31
August2026-06-012026-08-312026-10-01
September2026-07-012026-09-302026-11-02
October2026-08-012026-10-312026-11-30
November2026-09-012026-11-302027-01-05
December2026-10-012026-12-312027-02-01

2026 annual remittances

 Start of the periodEnd of the periodRemittance due date
January2025-02-012026-01-312026-04-30
February2025-03-012026-02-282026-06-01
March2025-04-012026-03-312026-06-30
April2025-05-012026-04-302026-07-31
May2025-06-012026-05-312026-08-31
June2025-07-012026-06-302026-10-01
July2025-08-012026-07-312026-11-02
August2025-09-012026-08-312026-11-30
September2025-10-012026-09-302027-01-05
October2025-11-012026-10-312027-02-01
November2025-12-012026-11-302027-03-01
December 1 2026-01-012026-12-312027-03-31
December 2 2026-01-012026-12-312027-04-30
December 3 2026-01-012026-12-312027-06-15
  1. Note 1 Generally applicable remittance deadline

  2. Note 2 Remittance deadline for an individual who meets the following conditions:

    • The individual is a registrant with a fiscal period that corresponds to the calendar year.
    • The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
    • The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.

  3. Note 3 For an individual in business who is engaged in the supply of alcoholic beverages, the retail sale of new tires, the supply of phone services subject to the municipal tax for 9-1-1 service or the supply of remunerated passenger transportation services resulting in the payment of dues. If the fiscal period of the individual in business corresponds to the calendar year, their remittance deadline is June 15 of the following calendar year.

Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.

End of note

2025 remittance schedules

2025 monthly remittances

 Start of the periodEnd of the periodRemittance due date
January2025-01-012025-01-312025-02-28
February2025-02-012025-02-282025-03-31
March2025-03-012025-03-312025-04-30
April2025-04-012025-04-302025-06-02
May2025-05-012025-05-312025-06-30
June2025-06-012025-06-302025-07-31
July2025-07-012025-07-312025-09-02
August2025-08-012025-08-312025-10-01
September2025-09-012025-09-302025-10-31
October2025-10-012025-10-312025-12-01
November2025-11-012025-11-302026-01-05
December2025-12-012025-12-312026-02-02

2025 quarterly remittances

 Start of the periodEnd of the periodRemittance due date
January2024-11-012025-01-312025-02-28
February2024-12-012025-02-282025-03-31
March2025-01-012025-03-312025-04-30
April2025-02-012025-04-302025-06-02
May2025-03-012025-05-312025-06-30
June2025-04-012025-06-302025-07-31
July2025-05-012025-07-312025-09-02
August2025-06-012025-08-312025-10-01
September2025-07-012025-09-302025-10-31
October2025-08-012025-10-312025-12-01
November2025-09-012025-11-302026-01-05
December2025-10-012025-12-312026-02-02

2025 annual remittances

 Start of the periodEnd of the periodRemittance due date
January2024-02-012025-01-312025-04-30
February2024-03-012025-02-282025-06-02
March2024-04-012025-03-312025-06-30
April2024-05-012025-04-302025-07-31
May2024-06-012025-05-312025-09-02
June2024-07-012025-06-302025-10-01
July2024-08-012025-07-312025-10-31
August2024-09-012025-08-312025-12-01
September2024-10-012025-09-302026-01-05
October2024-11-012025-10-312026-02-02
November2024-12-012025-11-302026-03-02
December 12025-01-012025-12-312026-03-31
December 22025-01-012025-12-312026-04-30
December 32025-01-012025-12-312026-04-30

  1. Note 1 Generally applicable remittance deadline

  2. Note 2 Remittance deadline for an individual who meets the following conditions:

    • The individual is a registrant with a fiscal period that corresponds to the calendar year.
    • The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
    • The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.

  3. Note 3 Remittance deadline for an individual in business who meets the following conditions:

    • They supply alcoholic beverages.
    • Their fiscal period corresponds to the calendar year.
    • Their remittance deadline is June 15 the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.

End of note

2024 remittance schedules

2024 monthly remittances

 Start of the periodEnd of the periodRemittance due date
January2024-01-012024-01-312024-02-29
February2024-02-012024-02-292024-04-02
March2024-03-012024-03-312024-04-30
April2024-04-012024-04-302024-05-31
May2024-05-012024-05-312024-07-02
June2024-06-012024-06-302024-07-31
July2024-07-012024-07-312024-09-03
August2024-08-012024-08-312024-10-01
September2024-09-012024-09-302024-10-31
October2024-10-012024-10-312024-12-02
November2024-11-012024-11-302025-01-03
December2024-12-012024-12-312025-01-31

2024 quarterly remittances

 Start of the periodEnd of the periodRemittance due date
January2023-11-012024-01-312024-02-29
February2023-12-012024-02-292024-04-02
March2024-01-012024-03-312024-04-30
April2024-02-012024-04-302024-05-31
May2024-03-012024-05-312024-07-02
June2024-04-012024-06-302024-07-31
July2024-05-012024-07-312024-09-03
August2024-06-012024-08-312024-10-01
September2024-07-012024-09-302024-10-31
October2024-08-012024-10-312024-12-02
November2024-09-012024-11-302025-01-03
December2024-10-012024-12-312025-01-31

2024 annual remittances

 Start of the periodEnd of the periodRemittance due date
January2023-02-012024-01-312024-04-30
February2023-03-012024-02-292024-05-31
March2023-04-012024-03-312024-07-02
April2023-05-012024-04-302024-07-31
May2023-06-012024-05-312024-09-03
June2023-07-012024-06-302024-10-01
July2023-08-012024-07-312024-10-31
August2023-09-012024-08-312024-12-02
September2023-10-012024-09-302025-01-03
October2023-11-012024-10-312025-01-31
November2023-12-012024-11-302025-02-28
December12024-01-012024-12-312025-03-31
December22024-01-012024-12-312025-04-30
  1. Note 1 Generally applicable remittance deadline
  2. Note 2 Remittance deadline for an individual who meets the following conditions:
    • The individual is a registrant with a fiscal period that corresponds to the calendar year.
    • The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
    • The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.

End of note

2023 remittance schedules

2023 monthly remittances

 Start of the periodEnd of the periodRemittance due date
January2023-01-012023-01-312023-02-28
February2023-02-012023-02-282023-03-31
March2023-03-012023-03-312023-05-01
April2023-04-012023-04-302023-05-31
May2023-05-012023-05-312023-07-04
June2023-06-012023-06-302023-07-31
July2023-07-012023-07-312023-08-31
August2023-08-012023-08-312023-10-03
September2023-09-012023-09-302023-10-31
October2023-10-012023-10-312023-11-30
November2023-11-012023-11-302024-01-03
December2023-12-012023-12-312024-01-31

2023 quarterly remittances

 Start of the periodEnd of the periodRemittance due date
January2022-11-012023-01-312023-02-28
February2022-12-012023-02-282023-03-31
March2023-01-012023-03-312023-05-01
April2023-02-012023-04-302023-05-31
May2023-03-012023-05-312023-07-04
June2023-04-012023-06-302023-07-31
July2023-05-012023-07-312023-08-31
August2023-06-012023-08-312023-10-03
September2023-07-012023-09-302023-10-31
October2023-08-012023-10-312023-11-30
November2023-09-012023-11-302024-01-03
December2023-10-012023-12-312024-01-31

2023 annual remittances

 Start of the periodEnd of the periodRemittance due date
January2022-02-012023-01-312023-05-01
February2022-03-012023-02-282023-05-31
March2022-04-012023-03-312023-07-04
April2022-05-012023-04-302023-07-31
May2022-06-012023-05-312023-08-31
June2022-07-012023-06-302023-10-03
July2022-08-012023-07-312023-10-31
August2022-09-012023-08-312023-11-30
September2022-10-012023-09-302024-01-03
Octobre2022-11-012023-10-312024-01-31
November2022-12-012023-11-302024-02-29
December See note 12023-01-012023-12-312024-04-02
December See note 22023-01-012023-12-312024-04-30
  1. Note 1 Generally applicable remittance deadline
  2. Note 2 Remittance deadline for an individual who meets the following conditions:
    • The individual is a registrant with a fiscal period that corresponds to the calendar year.
    • The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
    • The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.

End of note

2022 remittance schedules

2022 monthly remittances

 Start of the periodEnd of the periodRemittance due date
January2022-01-012022-01-312022-02-28
February2022-02-012022-02-282022-03-31
March2022-03-012022-03-312022-05-02
April2022-04-012022-04-302022-05-31
May2022-05-012022-05-312022-06-30
June2022-06-012022-06-302022-08-01
July2022-07-012022-07-312022-08-31
August2022-08-012022-08-312022-10-03
September2022-09-012022-09-302022-10-31
October2022-10-012022-10-312022-11-30
November2022-11-012022-11-302023-01-04
December2022-12-012022-12-312023-01-31

2022 quarterly remittances

 Start of the periodEnd of the periodRemittance due date
January2021-11-012022-01-312022-02-28
February2021-12-012022-02-282022-03-31
March2022-01-012022-03-312022-05-02
April2022-02-012022-04-302022-05-31
May2022-03-012022-05-312022-06-30
June2022-04-012022-06-302022-08-01
July2022-05-012022-07-312022-08-31
August2022-06-012022-08-312022-10-03
September2022-07-012022-09-302022-10-31
October2022-08-012022-10-312022-11-30
November2022-09-012022-11-302023-01-04
December2022-10-012022-12-312023-01-31

2022 annual remittances

 Start of the periodEnd of the periodRemittance due date
January2021-02-012022-01-312022-05-02
February2021-03-012022-02-282022-05-31
March2021-04-012022-03-312022-06-30
April2021-05-012022-04-302022-08-01
May2021-06-012022-05-312022-08-31
June2021-07-012022-06-302022-10-03
July2021-08-012022-07-312022-10-31
August2021-09-012022-08-312022-11-30
September2021-10-012022-09-302023-01-04
October2021-11-012022-10-312023-01-31
November2021-12-012022-11-302023-02-28
December See note 12022-01-012022-12-312023-03-31
December See note 22022-01-012022-12-312023-05-01
  1. Note 1 Generally applicable remittance deadline
  2. Note 2 Remittance deadline for an individual who meets the following conditions:
    • The individual is a registrant with a fiscal period that corresponds to the calendar year.
    • The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
    • The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.

End of note

Note
Note

If your remittance deadline falls on a Saturday, Sunday or statutory holiday, the deadline is extended to the next day that is not a Saturday, Sunday or statutory holiday.

End of note

Tax obligation alerts

To be alerted whenever a filing deadline for the QST or the GST/HST is coming up, go to My Account for businesses and sign up for tax obligation alerts and new message notifications.

Note
Note

So that you receive the alerts and notifications you signed up for, make sure the email address in your user account is correct.

End of note
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