Income Tax Balance Due
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.
Even if you cannot pay the full amount due, file your return by the deadline to avoid a late-filing penalty.
- You must make payments of more than $10,000 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.
- You are not required to pay a balance of less than $2.
Payment methods
There are three methods for paying a balance of income tax due:
- electronically:
- online through a financial institution's website,
- by pre-authorized debit,
- in person at a financial institution or at an ATM;
- by mail.
- You can mail us a cheque or money order payable to the Minister of Revenue of Québec. Be sure to sign it and date it for 2025. Do not write “Final Payment” on it.
- Complete the remittance slip and mail it to us with your cheque or money order. You can also attach the slip and your cheque or money order to page 1 of your return. If you used commercial software to file your income tax return, you can use it to print a remittance slip. If you do not have a remittance slip (because you lost it, for example), you can order one (TPZ-1026.0.1.M-V or TPZ-1026.0.1.Q-V) using the Ordering Forms and Publications online service or by contacting us.
- If you are filing your return using our paper forms and are enclosing a cheque, send your documents to one of the address on the Filing Your Income Tax Return by Mail page.
- If you are filing your return using our paper forms and are not enclosing a cheque, send the cheque and remittance slip to one of the addresses on the 479 – Balance Due page.
- If you are filing your return using software, send the documents to one of the addresses in document IN-413.A-V, Information for Software Users: Personal Income Tax Return.
- Remittance slips printed using commercial software can only be used to pay your balance by mail. They cannot be used to pay your balance in person at a financial institution.
- If your financial institution refuses to honour your cheque because there are insufficient funds in your account, a $35 fee will be added to your debt. The fee is payable as of the date your payment was refused and bears interest as of that date.
Refer to the Penalties and Interest page for information about the tax consequences of not making a payment on time or at all.
Refer to the Paying Tax Debt in Instalments page if you are unable to pay your balance immediately in a lump sum.
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 your statement of account
Use the online service in My Account for individuals for viewing your statement of account to see your balance due for the current taxation year.