You are not required to pay a balance of less than $2.

• 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 2023. 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 attaching 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 attaching 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.