Remittance Schedules of the Tax on Insurance Premiums
The deadline for remitting the tax on insurance premiums is shown in the remittance schedule for the period in question.
2025 remittance schedules
2025 monthly remittances
Start of the period
End of the period
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
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
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
Note 1 Generally applicable filing deadline
Note 2 Filing 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 his or her 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
2024 remittance schedules
2024 monthly remittances
Start of the period
End of the period
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
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
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
Note 1 Generally applicable filing deadline
Note 2 Filing 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 his or her 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 period
End of the period
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
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
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
Note 1 Generally applicable filing deadline
Note 2 Filing 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 his or her 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 period
End of the period
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
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
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
Note 1 Generally applicable filing deadline
Note 2 Filing 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 his or her 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
2021 remittance schedules
2021 monthly remittances
Start of the period
End of the period
Due date
January
2021-01-01
2021-01-31
2021-03-01
February
2021-02-01
2021-02-28
2021-03-31
March
2021-03-01
2021-03-31
2021-04-30
April
2021-04-01
2021-04-30
2021-05-31
May
2021-05-01
2021-05-31
2021-06-30
June
2021-06-01
2021-06-30
2021-08-02
July
2021-07-01
2021-07-31
2021-08-31
August
2021-08-01
2021-08-31
2021-10-01
September
2021-09-01
2021-09-30
2021-11-01
October
2021-10-01
2021-10-31
2021-11-30
November
2021-11-01
2021-11-30
2022-01-05
December
2021-12-01
2021-12-31
2022-01-31
2021 quarterly remittances
Start of the period
End of the period
Due date
January
2020-11-01
2021-01-31
2021-03-01
February
2020-12-01
2021-02-28
2021-03-31
March
2021-01-01
2021-03-31
2021-04-30
April
2021-02-01
2021-04-30
2021-05-31
May
2021-03-01
2021-05-31
2021-06-30
June
2021-04-01
2021-06-30
2021-08-02
July
2021-05-01
2021-07-31
2021-08-31
August
2021-06-01
2021-08-31
2021-10-01
September
2021-07-01
2021-09-30
2021-11-01
October
2021-08-01
2021-10-31
2021-11-30
November
2021-09-01
2021-11-30
2022-01-05
December
2021-10-01
2021-12-31
2022-01-31
2021 annual remittances
Start of the period
End of the period
Due date
January
2020-02-01
2021-01-31
2021-04-30
February
2020-03-01
2021-02-28
2021-05-31
March
2020-04-01
2021-03-31
2021-06-30
April
2020-05-01
2021-04-30
2021-08-02
May
2020-06-01
2021-05-31
2021-08-31
June
2020-07-01
2021-06-30
2021-10-01
July
2020-08-01
2021-07-31
2021-11-01
August
2020-09-01
2021-08-31
2021-11-30
September
2020-10-01
2021-09-30
2022-01-05
October
2020-11-01
2021-10-31
2022-01-31
November
2020-12-01
2021-11-30
2022-02-28
December See note 1
2021-01-01
2021-12-31
2022-03-31
December See note 2
2021-01-01
2021-12-31
2022-05-02
Note 1 Generally applicable filing deadline
Note 2 Filing 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 his or her 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
Tax obligation alerts
To be alerted whenever the filing deadline for a return respecting the tax on insurance premiums 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.