Methods for Remitting Source Deductions and Employer Contributions
You can remit source deductions and employer contributions to us in any of the following ways:
- electronically:
- using the online payment service of a financial institution
- by pre-authorized debit, if you use the online filing services in My Account for businesses
- at the counter at a financial institution or at an ATM (check with your financial institution to see if it offers these payment methods) (see below)
- by mail (see below)
If the amount to be remitted is more than $10,000, you are required to make your payment electronically, unless electronic payment is impossible due to special circumstances. Otherwise, you are liable to a penalty.
Remittance by mail or at the counter at a financial institution
Enclose your remittance with the duly completed remittance slip from the Remittance of Source Deductions and Employer Contributions (form TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, as applicable).
End of note
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.
Viewing remittance information
Log in to My Account for businesses to view your remittances and refunds, as well as your statement of account.
Businesses can have their online service managers consent to online correspondence only for remittance items in the My Account for businesses communications centre. This consent can be changed directly in My Account.