479 – Balance due
There are a few ways you can pay your balance due. Interest is charged on any balance that has not been paid by April 30, 2025.
Any balance due must be paid by April 30 or the next business day if April 30 is a Saturday or Sunday. After the deadline, we will charge interest on the unpaid balance.
If you or your spouse carried on a business or earned income as a person responsible for a family-type resource or an intermediate resource, see Filing deadline in the instructions for line 164.
If your balance due is over $10,000, you must pay it electronically (for example, online or through a financial institution), unless electronic payment is impossible due to special circumstances. If you do not, a penalty may be applied.
Electronic payment
You can pay your balance:
- online, through a financial institution's website;
- using pre-authorized debit; or
- in person at a financial institution (using included remittance slip TPF-1026.0.2-V).
For a list of participating financial institutions and payment service providers, see Making Payments Online Through Financial Institutions or Payment Service Providers. If you want to pay your balance at your financial institution, make sure it accepts payments at the counter.
Payment by mail
Make your cheque or money order payable to the Minister of Revenue of Québec. Do not write “final payment” on it. Complete the included remittance slip (form TPF-1026.0.2-V). Attach the remittance slip and your cheque or money order to page 1 of your return.
Be sure to date your cheque for 2025 and to sign it.
If you are not enclosing your cheque with your income tax return, please send it to us at one of the following addresses (whichever is closest to you):
Montréal | Revenu Québec Case postale 8025, succursale Place-Desjardins Montréal (Québec) H5B 0A8 |
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Québec City | Revenu Québec Case postale 25500, succursale Terminus Québec (Québec) G1A 0A9 |
See Making a Payment by Mail for more information about paying by mail.
Bad cheques
If your cheque is not honoured by your financial institution because there are insufficient funds in the account on which it is drawn, a fee of $35 will be added to your debt. This fee is payable as of the date of refusal by the financial institution, and bears interest as of that date.
Instalment payments
You are required to make instalment payments in 2025 (covering your income tax, contributions to the Québec Pension Plan and the health services fund, and premiums under the Québec parental insurance plan and the Québec prescription drug insurance plan) if your estimated net income tax payable for 2025 is more than $1,800 and either:
- your net income tax payable for 2024 is more than $1,800; or
- your net income tax payable for 2023 was more than $1,800.
For more information, see Instalment Payments.