Changing Your Remittance Frequency

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

You can contact us to request a change to your remittance frequency if you meet the conditions for another remittance frequency.

However, you cannot change your remittance frequency until you have received the Notice of Change in Filing Frequency of Returns (LMU-5-V).

Your remittance frequency Other remittance frequency Conditions
Annual or quarterly Monthly None
Twice monthly Your average monthly remittance for 2018 must be $25,000 or more, but less than $100,000.
Weekly Your average monthly remittance for 2018 was $100,000 or more.
Annual Quarterly
  • Your average monthly remittance for 2018 or 2019 was $3,000 or less.
  • You fulfilled your fiscal obligations over the last 12 months.
Twice monthly or weekly Quarterly
  • Your average monthly remittance for 2019 was $3,000 or less.
  • You fulfilled your fiscal obligations over the last 12 months..
Monthly Your average monthly remittance for 2019 was more than $3,000, but less than $25,000.
Weekly Twice monthly Your average monthly remittance for 2019 was $25,000 or more, but less than $100,000.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter