If you are required to report and pay the tax on insurance premiums, the payment deadline depends on whether or not you are a QST registrant.

If you are registered (or are required to be), the payment deadline corresponds to the deadline for filing your QST return for the period during which the premium was paid.

If you are not registered (and are not required to be), you have until the last day of the calendar month following the month in which the premium was paid to pay the tax.