Remittance Schedules for the Specific Tax on Alcoholic Beverages
If you are required to file a Return Respecting the Specific Tax on Alcoholic Beverages (VDZ-498-V), you must remit the tax you collected. Be sure to make your payment by the deadline to avoid late-filing penalties, penalties for failing to file or interest. Refer to the remittance schedule for the year.
Receipt of payment
Regardless of how you pay, your payment is considered to have been 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.
2027 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2027-01-01 | 2027-01-31 | 2027-03-01 |
| February | 2027-02-01 | 2027-02-28 | 2027-03-31 |
| March | 2027-03-01 | 2027-03-31 | 2027-04-30 |
| April | 2027-04-01 | 2027-04-30 | 2027-05-31 |
| May | 2027-05-01 | 2027-05-31 | 2027-06-30 |
| June | 2027-06-01 | 2027-06-30 | 2027-08-02 |
| July | 2027-07-01 | 2027-07-31 | 2027-08-31 |
| August | 2027-08-01 | 2027-08-31 | 2027-10-01 |
| September | 2027-09-01 | 2027-09-30 | 2027-11-01 |
| October | 2027-10-01 | 2027-10-31 | 2027-11-30 |
| November | 2027-11-01 | 2027-11-30 | 2028-01-05 |
| December | 2027-12-01 | 2027-12-31 | 2028-01-31 |
2027 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2026-11-01 | 2027-01-31 | 2027-03-01 |
| February | 2026-12-01 | 2027-02-28 | 2027-03-31 |
| March | 2027-01-01 | 2027-03-31 | 2027-04-30 |
| April | 2027-02-01 | 2027-04-30 | 2027-05-31 |
| May | 2027-03-01 | 2027-05-31 | 2027-06-30 |
| June | 2027-04-01 | 2027-06-30 | 2027-08-02 |
| July | 2027-05-01 | 2027-07-31 | 2027-08-31 |
| August | 2027-06-01 | 2027-08-31 | 2027-10-01 |
| September | 2027-07-01 | 2027-09-30 | 2027-11-01 |
| October | 2027-08-01 | 2027-10-31 | 2027-11-30 |
| November | 2027-09-01 | 2027-11-30 | 2028-01-05 |
| December | 2027-10-01 | 2027-12-31 | 2028-01-31 |
2027 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2026-02-01 | 2027-01-31 | 2027-04-30 |
| February | 2026-03-01 | 2027-02-28 | 2027-05-31 |
| March | 2026-04-01 | 2027-03-31 | 2027-06-30 |
| April | 2026-05-01 | 2027-04-30 | 2027-08-02 |
| May | 2026-06-01 | 2027-05-31 | 2027-08-31 |
| June | 2026-07-01 | 2027-06-30 | 2027-10-01 |
| July | 2026-08-01 | 2027-07-31 | 2027-11-01 |
| August | 2026-09-01 | 2027-08-31 | 2027-11-30 |
| September | 2026-10-01 | 2027-09-30 | 2028-01-05 |
| October | 2026-11-01 | 2027-10-31 | 2028-01-31 |
| November | 2026-12-01 | 2027-11-30 | 2028-02-29 |
| December 1 | 2027-01-01 | 2027-12-31 | 2028-03-31 |
| December 2 | 2027-01-01 | 2027-12-31 | 2028-06-15 |
Note 2 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 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 period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2026-01-01 | 2026-01-31 | 2026-03-02 |
| February | 2026-02-01 | 2026-02-28 | 2026-03-31 |
| March | 2026-03-01 | 2026-03-31 | 2026-04-30 |
| April | 2026-04-01 | 2026-04-30 | 2026-06-01 |
| May | 2026-05-01 | 2026-05-31 | 2026-06-30 |
| June | 2026-06-01 | 2026-06-30 | 2026-07-31 |
| July | 2026-07-01 | 2026-07-31 | 2026-08-31 |
| August | 2026-08-01 | 2026-08-31 | 2026-10-01 |
| September | 2026-09-01 | 2026-09-30 | 2026-11-02 |
| October | 2026-10-01 | 2026-10-31 | 2026-11-30 |
| November | 2026-11-01 | 2026-11-30 | 2027-01-05 |
| December | 2026-12-01 | 2026-12-31 | 2027-02-01 |
2026 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-11-01 | 2026-01-31 | 2026-03-02 |
| February | 2025-12-01 | 2026-02-28 | 2026-03-31 |
| March | 2026-01-01 | 2026-03-31 | 2026-04-30 |
| April | 2026-02-01 | 2026-04-30 | 2026-06-01 |
| May | 2026-03-01 | 2026-05-31 | 2026-06-30 |
| June | 2026-04-01 | 2026-06-30 | 2026-07-31 |
| July | 2026-05-01 | 2026-07-31 | 2026-08-31 |
| August | 2026-06-01 | 2026-08-31 | 2026-10-01 |
| September | 2026-07-01 | 2026-09-30 | 2026-11-02 |
| October | 2026-08-01 | 2026-10-31 | 2026-11-30 |
| November | 2026-09-01 | 2026-11-30 | 2027-01-05 |
| December | 2026-10-01 | 2026-12-31 | 2027-02-01 |
2026 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-02-01 | 2026-01-31 | 2026-04-30 |
| February | 2025-03-01 | 2026-02-28 | 2026-06-01 |
| March | 2025-04-01 | 2026-03-31 | 2026-06-30 |
| April | 2025-05-01 | 2026-04-30 | 2026-07-31 |
| May | 2025-06-01 | 2026-05-31 | 2026-08-31 |
| June | 2025-07-01 | 2026-06-30 | 2026-10-01 |
| July | 2025-08-01 | 2026-07-31 | 2026-11-02 |
| August | 2025-09-01 | 2026-08-31 | 2026-11-30 |
| September | 2025-10-01 | 2026-09-30 | 2027-01-05 |
| October | 2025-11-01 | 2026-10-31 | 2027-02-01 |
| November | 2025-12-01 | 2026-11-30 | 2027-03-01 |
| December 1 | 2026-01-01 | 2026-12-31 | 2027-03-31 |
| December 2 | 2026-01-01 | 2026-12-31 | 2027-06-15 |
Note 2 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 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 period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-01-01 | 2025-01-31 | 2025-02-28 |
| February | 2025-02-01 | 2025-02-28 | 2025-03-31 |
| March | 2025-03-01 | 2025-03-31 | 2025-04-30 |
| April | 2025-04-01 | 2025-04-30 | 2025-06-02 |
| May | 2025-05-01 | 2025-05-31 | 2025-06-30 |
| June | 2025-06-01 | 2025-06-30 | 2025-07-31 |
| July | 2025-07-01 | 2025-07-31 | 2025-09-02 |
| August | 2025-08-01 | 2025-08-31 | 2025-10-01 |
| September | 2025-09-01 | 2025-09-30 | 2025-10-31 |
| October | 2025-10-01 | 2025-10-31 | 2025-12-01 |
| November | 2025-11-01 | 2025-11-30 | 2026-01-05 |
| December | 2025-12-01 | 2025-12-31 | 2026-02-02 |
2025 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2024-11-01 | 2025-01-31 | 2025-02-28 |
| February | 2024-12-01 | 2025-02-28 | 2025-03-31 |
| March | 2025-01-01 | 2025-03-31 | 2025-04-30 |
| April | 2025-02-01 | 2025-04-30 | 2025-06-02 |
| May | 2025-03-01 | 2025-05-31 | 2025-06-30 |
| June | 2025-04-01 | 2025-06-30 | 2025-07-31 |
| July | 2025-05-01 | 2025-07-31 | 2025-09-02 |
| August | 2025-06-01 | 2025-08-31 | 2025-10-01 |
| September | 2025-07-01 | 2025-09-30 | 2025-10-31 |
| October | 2025-08-01 | 2025-10-31 | 2025-12-01 |
| November | 2025-09-01 | 2025-11-30 | 2026-01-05 |
| December | 2025-10-01 | 2025-12-31 | 2026-02-02 |
2025 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2024-02-01 | 2025-01-31 | 2025-04-30 |
| February | 2024-03-01 | 2025-02-28 | 2025-06-02 |
| March | 2024-04-01 | 2025-03-31 | 2025-06-30 |
| April | 2024-05-01 | 2025-04-30 | 2025-07-31 |
| May | 2024-06-01 | 2025-05-31 | 2025-09-02 |
| June | 2024-07-01 | 2025-06-30 | 2025-10-01 |
| July | 2024-08-01 | 2025-07-31 | 2025-10-31 |
| August | 2024-09-01 | 2025-08-31 | 2025-12-01 |
| September | 2024-10-01 | 2025-09-30 | 2026-01-05 |
| October | 2024-11-01 | 2025-10-31 | 2026-02-02 |
| November | 2024-12-01 | 2025-11-30 | 2026-03-02 |
| DecemberSee note 1 | 2025-01-01 | 2025-12-31 | 2026-03-31 |
| DecemberSee note 2 | 2025-01-01 | 2025-12-31 | 2026-04-30 |
| DecemberSee note 3 | 2025-01-01 | 2025-12-31 | 2026-06-15 |
- Note 1 Generally applicable remittance deadline
- 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 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 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
2024 remittance schedules
2024 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2024-01-01 | 2024-01-31 | 2024-02-29 |
| February | 2024-02-01 | 2024-02-29 | 2024-04-02 |
| March | 2024-03-01 | 2024-03-31 | 2024-04-30 |
| April | 2024-04-01 | 2024-04-30 | 2024-05-31 |
| May | 2024-05-01 | 2024-05-31 | 2024-07-02 |
| June | 2024-06-01 | 2024-06-30 | 2024-07-31 |
| July | 2024-07-01 | 2024-07-31 | 2024-09-03 |
| August | 2024-08-01 | 2024-08-31 | 2024-10-01 |
| September | 2024-09-01 | 2024-09-30 | 2024-10-31 |
| October | 2024-10-01 | 2024-10-31 | 2024-12-02 |
| November | 2024-11-01 | 2024-11-30 | 2025-01-03 |
| December | 2024-12-01 | 2024-12-31 | 2025-01-31 |
2024 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2023-11-01 | 2024-01-31 | 2024-02-29 |
| February | 2023-12-01 | 2024-02-29 | 2024-04-02 |
| March | 2024-01-01 | 2024-03-31 | 2024-04-30 |
| April | 2024-02-01 | 2024-04-30 | 2024-05-31 |
| May | 2024-03-01 | 2024-05-31 | 2024-07-02 |
| June | 2024-04-01 | 2024-06-30 | 2024-07-31 |
| July | 2024-05-01 | 2024-07-31 | 2024-09-03 |
| August | 2024-06-01 | 2024-08-31 | 2024-10-01 |
| September | 2024-07-01 | 2024-09-30 | 2024-10-31 |
| October | 2024-08-01 | 2024-10-31 | 2024-12-02 |
| November | 2024-09-01 | 2024-11-30 | 2025-01-03 |
| December | 2024-10-01 | 2024-12-31 | 2025-01-31 |
2024 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2023-02-01 | 2024-01-31 | 2024-04-30 |
| February | 2023-03-01 | 2024-02-29 | 2024-05-31 |
| March | 2023-04-01 | 2024-03-31 | 2024-07-02 |
| April | 2023-05-01 | 2024-04-30 | 2024-07-31 |
| May | 2023-06-01 | 2024-05-31 | 2024-09-03 |
| June | 2023-07-01 | 2024-06-30 | 2024-10-01 |
| July | 2023-08-01 | 2024-07-31 | 2024-10-31 |
| August | 2023-09-01 | 2024-08-31 | 2024-12-02 |
| September | 2023-10-01 | 2024-09-30 | 2025-01-03 |
| October | 2023-11-01 | 2024-10-31 | 2025-01-31 |
| November | 2023-12-01 | 2024-11-30 | 2025-02-28 |
| December1 | 2024-01-01 | 2024-12-31 | 2025-03-31 |
| December2 | 2024-01-01 | 2024-12-31 | 2025-04-30 |
| DecemberSee note 3 | 2024-01-01 | 2024-12-31 | 2025-06-15 |
- Note 1 Generally applicable remittance deadline
- 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 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 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
2023 remittance schedules
2023 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2023-01-01 | 2023-01-31 | 2023-02-28 |
| February | 2023-02-01 | 2023-02-28 | 2023-03-31 |
| March | 2023-03-01 | 2023-03-31 | 2023-05-01 |
| April | 2023-04-01 | 2023-04-30 | 2023-05-31 |
| May | 2023-05-01 | 2023-05-31 | 2023-07-04 |
| June | 2023-06-01 | 2023-06-30 | 2023-07-31 |
| July | 2023-07-01 | 2023-07-31 | 2023-08-31 |
| August | 2023-08-01 | 2023-08-31 | 2023-10-03 |
| September | 2023-09-01 | 2023-09-30 | 2023-10-31 |
| October | 2023-10-01 | 2023-10-31 | 2023-11-30 |
| November | 2023-11-01 | 2023-11-30 | 2024-01-03 |
| December | 2023-12-01 | 2023-12-31 | 2024-01-31 |
2023 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2022-11-01 | 2023-01-31 | 2023-02-28 |
| February | 2022-12-01 | 2023-02-28 | 2023-03-31 |
| March | 2023-01-01 | 2023-03-31 | 2023-05-01 |
| April | 2023-02-01 | 2023-04-30 | 2023-05-31 |
| May | 2023-03-01 | 2023-05-31 | 2023-07-04 |
| June | 2023-04-01 | 2023-06-30 | 2023-07-31 |
| July | 2023-05-01 | 2023-07-31 | 2023-08-31 |
| August | 2023-06-01 | 2023-08-31 | 2023-10-03 |
| September | 2023-07-01 | 2023-09-30 | 2023-10-31 |
| October | 2023-08-01 | 2023-10-31 | 2023-11-30 |
| November | 2023-09-01 | 2023-11-30 | 2024-01-03 |
| December | 2023-10-01 | 2023-12-31 | 2024-01-31 |
2023 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2022-02-01 | 2023-01-31 | 2023-05-01 |
| February | 2022-03-01 | 2023-02-28 | 2023-05-31 |
| March | 2022-04-01 | 2023-03-31 | 2023-07-04 |
| April | 2022-05-01 | 2023-04-30 | 2023-07-31 |
| May | 2022-06-01 | 2023-05-31 | 2023-08-31 |
| June | 2022-07-01 | 2023-06-30 | 2023-10-03 |
| July | 2022-08-01 | 2023-07-31 | 2023-10-31 |
| August | 2022-09-01 | 2023-08-31 | 2023-11-30 |
| September | 2022-10-01 | 2023-09-30 | 2024-01-03 |
| Octobre | 2022-11-01 | 2023-10-31 | 2024-01-31 |
| November | 2022-12-01 | 2023-11-30 | 2024-02-29 |
| December See note 1 | 2023-01-01 | 2023-12-31 | 2024-04-02 |
| December See note 2 | 2023-01-01 | 2023-12-31 | 2024-04-30 |
| DecemberSee note 3 | 2023-01-01 | 2023-12-31 | 2024-06-15 |
- Note 1 Generally applicable remittance deadline
- 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 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 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
2022 remittance schedules
2022 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2022-01-01 | 2022-01-31 | 2022-02-28 |
| February | 2022-02-01 | 2022-02-28 | 2022-03-31 |
| March | 2022-03-01 | 2022-03-31 | 2022-05-02 |
| April | 2022-04-01 | 2022-04-30 | 2022-05-31 |
| May | 2022-05-01 | 2022-05-31 | 2022-06-30 |
| June | 2022-06-01 | 2022-06-30 | 2022-08-01 |
| July | 2022-07-01 | 2022-07-31 | 2022-08-31 |
| August | 2022-08-01 | 2022-08-31 | 2022-10-03 |
| September | 2022-09-01 | 2022-09-30 | 2022-10-31 |
| October | 2022-10-01 | 2022-10-31 | 2022-11-30 |
| November | 2022-11-01 | 2022-11-30 | 2023-01-04 |
| December | 2022-12-01 | 2022-12-31 | 2023-01-31 |
2022 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2021-11-01 | 2022-01-31 | 2022-02-28 |
| February | 2021-12-01 | 2022-02-28 | 2022-03-31 |
| March | 2022-01-01 | 2022-03-31 | 2022-05-02 |
| April | 2022-02-01 | 2022-04-30 | 2022-05-31 |
| May | 2022-03-01 | 2022-05-31 | 2022-06-30 |
| June | 2022-04-01 | 2022-06-30 | 2022-08-01 |
| July | 2022-05-01 | 2022-07-31 | 2022-08-31 |
| August | 2022-06-01 | 2022-08-31 | 2022-10-03 |
| September | 2022-07-01 | 2022-09-30 | 2022-10-31 |
| October | 2022-08-01 | 2022-10-31 | 2022-11-30 |
| November | 2022-09-01 | 2022-11-30 | 2023-01-04 |
| December | 2022-10-01 | 2022-12-31 | 2023-01-31 |
2022 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2021-02-01 | 2022-01-31 | 2022-05-02 |
| February | 2021-03-01 | 2022-02-28 | 2022-05-31 |
| March | 2021-04-01 | 2022-03-31 | 2022-06-30 |
| April | 2021-05-01 | 2022-04-30 | 2022-08-01 |
| May | 2021-06-01 | 2022-05-31 | 2022-08-31 |
| June | 2021-07-01 | 2022-06-30 | 2022-10-03 |
| July | 2021-08-01 | 2022-07-31 | 2022-10-31 |
| August | 2021-09-01 | 2022-08-31 | 2022-11-30 |
| September | 2021-10-01 | 2022-09-30 | 2023-01-04 |
| October | 2021-11-01 | 2022-10-31 | 2023-01-31 |
| November | 2021-12-01 | 2022-11-30 | 2023-02-28 |
| December See note 1 | 2022-01-01 | 2022-12-31 | 2023-03-31 |
| December See note 2 | 2022-01-01 | 2022-12-31 | 2023-05-01 |
| DecemberSee note 3 | 2022-01-01 | 2022-12-31 | 2023-06-15 |
- Note 1 Generally applicable remittance deadline
- 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 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 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