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.
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.
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 | 2026-04-30 |
- 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 their income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual in business who meets the following conditions:
- They carry on a taxi business.
- Their annual reporting period ends on December 31.
- They must remit their remunerated passenger transportation dues by 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 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 |
- 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 | 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 |
- 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 | 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 |
- 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 | Remittance 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 | Remittance 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 | Remittance 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
End of 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.