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, 2024.
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.
Online payment
If you have an account at any of the participating financial institutions, you can pay your balance using the institution's online payment service.
Payment at your financial institution
You can pay your balance in person at a financial institution or an ATM using the included remittance slip (form TPF-1026.0.2-V).
Payment by cheque or money order
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 2024 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 |
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 2024 (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 2024 is more than $1,800 and either:
- your net income tax payable for 2023 is more than $1,800; or
- your net income tax payable for 2022 was more than $1,800.
For more information, see Instalment Payments.