Remittance Schedules for Source Deductions and Employer Contributions
For each pay period, you must remit the total of the source deductions, your employer Québec Pension Plan (QPP) contributions, your employer Québec parental insurance plan (QPIP) premiums and your employer contribution to the health services fund by the due date that applies to your remittance frequency.
The date of receipt of a remittance is the date on which it is received at Revenu Québec or at a financial institution. The date of the postmark is not taken into account. For a postdated cheque, the date of receipt is the date on which the cheque can be cashed.
If a remittance is due on a Saturday, a Sunday or a statutory holiday, the due date is extended to the next working day. A day on which our offices or those of the financial institution you normally deal with are closed is not considered by us to be a working day. See our list of statutory holidays.
For 2018, an employer's remittance frequency is weekly. The employer pays its employees every two weeks. To meet the applicable due dates, the employer must file form TPZ-1015.R.14.3-V by the dates set out in the table below, for the first three months of 2018.
|Remuneration paid||No remuneration paid||Due date for filing form TPZ-1015.R.14.3-V and making the remittance||Due date for filing form TPZ-1015.R.14.3-V without making the remittance1|
|January 5, 2018||January 10, 2018|
|January 12, 2018||January 17, 2018|
|January 19, 2018||January 24, 2018|
|January 26, 2018||February 5, 2018|
|February 2, 2018||February 12, 2018|
|February 9, 2018||February 19, 2018|
|February 16, 2018||February 26, 2018|
|February 23, 2018||March 5, 2018|
- An employer does not have to file form TPZ-1015.R.14.3-V (without a remittance) if he or she has completed the Application to Make Remittances of Source Deductions and Employer Contributions Based on Pay Periods (form TPZ-1015.R.14.3D-V) and has received our authorization to file form TPZ-1015.R.14.3-V only for the periods in which he or she pays remuneration.
You can also consult the remittance schedules for source deductions and employer contributions for a given year to find out your remittance due dates based on your remittance frequency.
To be alerted whenever the filing deadline for a source deductions and employer contributions return is coming up, go to My Account for businesses and sign up for alerts using the Sign Up for Tax Obligation Alerts and New Message Notifications service.
So that you receive the alerts and notifications you signed up for, make sure the email address in your user account is correct.