Information for Self-Employed Persons and Members of a Partnership
If you are a self-employed person or a member of a partnership, make sure you read the information specific to your situation before filing your income tax return.
The deadline for filing the personal income tax return is April 30. However, since you or your spouse operated a business during the taxation year or were a member of a partnership that carried on a business, you have until June 15 to file the return.
You must file your income tax return by April 30 or, if you operate a business, by June 15. However, if that day falls on a Saturday or Sunday, the deadline is extended to the next business day.
Payment
Any balance due must by 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.
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.
Penalty
Even if you cannot pay the full amount due, file your return by the deadline to avoid a late-filing penalty.