COVID-19: FAQ for Businesses

This page presents answers to the most frequently asked questions we have received in relation to the COVID-19 crisis. We hope they give you the information you need.

For information about important deadlines businesses need to meet to fulfill their tax obligations, see COVID-19 Summary Tables: Deadlines for Businesses

For information about COVID-19 relief measures, see Relief Measures for Individuals and Businesses.

GST/HST, QST and other taxes

What are the deadlines for filing GST/HST and QST returns?Updated

The deadlines for filing all types of GST/HST and QST returns remain the same. If you are able to file the returns by the usual deadlines, you should do so.

However, you will not be charged interest or a penalty if you file, by June 30, 2020, all returns that you would normally have been required to file between March 27, 2020, and June 1, 2020.

If you continue to experience difficulty in filing your GST/HST and QST returns after June 30, contact us to apply to have your penalties and interest cancelled.

The usual filing and payment deadlines set out in tax legislation apply to returns with a filing deadline after June 1, 2020.

What measures are provided for GST/HST and QST payments and instalments?Updated

The deadline for paying GST/HST and QST related to returns that would normally be filed between March 27, 2020, and June 1, 2020, has been extended to June 30, 2020. The same applies to instalment payments.

If you continue to experience difficulty in remitting GST/HST and QST amounts after June 30, contact us to enter into a payment agreement or to apply to have your penalties and interest cancelled.

Is Revenu Québec still processing refunds?

Yes. Given the circumstances, we are temporarily prioritizing tax refunds to ensure you quickly receive the money you need.

Note that you can now file fillable PDFs of some tax refund applications using our online service in My Account for businesses.

Use our online services to ensure your application is processed faster.

What is the deadline for filing the return respecting the tax on lodging for the first calendar quarter of 2020 and remitting the related tax?

The usual April 30, 2020, deadline for the first calendar quarter of 2020 has been extended to July 31, 2020, for both filing the return and remitting the related tax.

This means that if you are registered for the tax on lodging, you will have two returns to file by July 31, 2020: one for the first calendar quarter of 2020 and one for the second quarter.

Does the extension apply to both sleeping-accommodation establishment operators and digital accommodation platform operators?

Yes. The extension applies to anyone required to file a return respecting the tax on lodging for the first calendar quarter of 2020.

Will I be charged penalties or interest if I file the return respecting the tax on lodging and remit the related tax by July 31, 2020?

No. We will not charge any penalties or interest for the first quarter of 2020 if you file the return respecting the tax on lodging and remit the related tax by July 31, 2020.

Are there measures for other taxes?

No special measures have been announced for other taxes, such as:

  • the specific tax on alcoholic beverages;
  • the tax on insurance premiums;
  • the specific duty on new tires;
  • the municipal tax for 9-1-1 service;
  • the fuel tax;
  • the tobacco tax.

Employers

Have the deadlines for reporting source deductions and employer contributions and paying amounts due been extended?

No. The usual deadlines apply, regardless of your remittance frequency.

When an employer gives an employee money to buy equipment needed for teleworking, is it considered a taxable benefit for the employee?

Given the exceptional circumstances caused by COVID-19, we do not consider the total or partial reimbursement of up to $500 for necessary computer or office equipment that an employee purchased for teleworking as a taxable benefit for the employee. We consider that the employer gains the most from the purchase.

What is the credit for contributions to the health services fund?

This credit complements the federal Canada Emergency Wage Subsidy (CEWS) and is granted to employers who are eligible for the CEWS and have an establishment in Québec for an eligibility period of up to 24 weeks that runs from March 15 to August 29, 2020.

As is usually the case for employer contributions refunded by the federal government, this credit is equal to the total health services fund contribution an employer made on the salary and wages paid to employees on paid leave.

For more information, see the following:

Can all employers get the credit for contributions to the health services fund?

No. This credit is granted to employers who are eligible for the Canada Emergency Wage Subsidy and have an establishment in Québec.

Employers who are eligible for only the 10% Temporary Wage Subsidy for Employers are not eligible for the credit for contributions to the health services fund.

Do I need to update my business's source deductions and employer contributions returns filed before May 1, 2020, to include the credit for contributions to the health services fund?

No. Employers can choose to either reduce periodic payments to the health services fund they make after April 30, 2020, as long as that amount was not used to reduce another periodic payment, or claim a refund of the health services fund contribution when they file their RL-1 summaries for 2020.

Does the credit for contributions to the health services fund cover all employees?

No. The credit covers only employees who are on paid leave for an entire week during the eligibility period.

It does not cover:

  • employees who receive no remuneration from the employer for at least 14 consecutive days during the eligibility period;
  • employees who work during a given week, even if it is for just a few hours.
How do I calculate the credit for contributions to the health services fund for a pay period that starts or ends during the eligibility period?

The credit covers the salary and wages paid to employees on paid leave for an entire week included in the eligibility period. If your employees are paid every two weeks and only one of the two weeks is included in the eligibility period, only the salary and wages paid for that week are eligible for the credit for contributions to the health services fund.

Corporation income tax

What is the deadline for filing the corporation income tax return?

Some corporations must normally file the Déclaration de revenus des sociétés (CO-17) no later than the date that is six months after the end of their taxation year. If that date falls in the period:

  • from March 17 to May 30, 2020, those corporations have until June 1, 2020, to file the return;
  • from May 31 to August 31, 2020, those corporations have until September 1, 2020, to file the return.
What measures are provided for corporation income tax instalments?

Corporations that would normally have to pay instalments in the period between March 17, 2020, and August 31, 2020, now have until September 1, 2020 to do so.

Interest will accrue from September 2, 2020, on any payment not received by September 1, 2020.

Note
Instalment payments are not deferred for the compensation tax for financial institutions, the tax on capital for insurance corporations or the tax on capital for life insurance corporations.
What measures are provided for corporation income tax balances?

A corporation must normally pay its income tax balance no later than the date that is two months after the end of its taxation year. If that date falls in the period between March 17, 2020, and August 31, 2020, the corporation has until September 1, 2020, to pay its balance.

Interest will accrue from September 2, 2020, on any payment not received by September 1, 2020.

Note
Payment is not deferred for the compensation tax for financial institutions, the tax on capital for insurance corporations or the tax on capital for life insurance corporations.

Partnerships

What measures are provided for the Partnership Information Return?

Partnerships that would normally file the Partnership Information Return (TP-600-V) during the period from:

  • March 17 to March 31, 2020, now have until May 1, 2020, to file the return;
  • April 1 to May 30, 2020, now have until June 1, 2020, to file the return;
  • May 31 to August 31, 2020, now have until September 1, 2020, to file the return.

Registered Charities and Other Donees

Has the deadline to file the Information Return for Registered Charities and Other Donees been extended?

The deadline for filing the Information Return for Registered Charities and Other Donees (TP-985.22-V) has been extended to December 31, 2020, for registered charities that are required to file the return between March 17, 2020, and December 30, 2020.

This measure also applies to other donees that are required to file form TP-985.22-V during the same period.

Non-profit corporations

Has the deadline for filing the Déclaration de revenus et de renseignements des sociétés sans but lucratif been extended?

Non-profit corporations must normally file the Déclaration de revenus et de renseignements des sociétés sans but lucratif (CO-17.SP) and the Information Return for Tax-Exempt Entities (TP-997.1-V), if applicable, by the date that is six months after the end of their taxation year. If that date falls in the period:

  • from March 17 to May 30, 2020, those corporations have until June 1, 2020, to file the returns;
  • from May 31 to August 31, 2020, those corporations have until September 1, 2020, to file the returns.

Trusts

Has the filing deadline for the income tax or information return been extended?

The filing deadline for the Trust Income Tax Return (TP-646-V) or the Trust Information Return (TP-646.1-V) has been extended for certain trusts.

Trust whose taxation year ended on December 31, 2019

The filing deadline for the trust income tax or information return for 2019 of a trust whose taxation year ended on December 31, 2019, has been extended to May 1, 2020.

Trust whose taxation year ended on a date that falls in the period from January 1 to March 1, 2020

The filing deadline for the trust income tax return or information return of a trust whose taxation year ended on a date that falls in the period from January 1 to March 1, 2020, has been extended to June 1, 2020.

Trust whose taxation year ended on a date that falls in the period from March 2 to June 2, 2020

The filing deadline for the trust income tax return or information return of a trust whose taxation year ended on a date that falls in the period from March 2 to June 2, 2020, has been extended to September 1, 2020.

Mining tax

Has the deadline for filing the mining tax return been extended?

The deadline for filing the Mining Tax Return (IM-30-V) has been extended:

  • to June 1, 2020, for operators that were required to file the return in the period from March 17 to May 31, 2020;
  • to September 1, 2020, for operators that were required to file the return in the period from June 1 to August 31, 2020.

This measure also applies to operators of more than one mine that must use forms IM-30.MX-V and IM-30.DL-V (instead of form IM-30-V) to file their mining tax return.

What measures are provided for mining tax instalments?

The measures deferring payment of corporation income tax instalments and balances also apply to the mining tax. For more information, see Businesses – Corporation income tax above.

Mandatory billing in the restaurant sector

Are the relief measures for restaurant establishment operators still in effect?New

No. Since July 1, 2020, a Sommaire périodique des ventes (periodic sales summary) must be filed as usual.

Consequently, restaurant establishment operators must once again produce a periodic sales summary using a sales recording module (SRM) and send it us by the normal deadline.  

However, operators will not charged a penalty if they fail to file a periodic sales summary for periods between January 1 and June 30, 2020. Operators are still encouraged to send us summaries for those periods when they are able to do so.

Electronic signatures

Can an authorized person sign forms MR-69, MRW-69.RP, MRW-69.E or MR-69.R for a corporation electronically?

Yes, the forms listed below can be signed electronically until September 1, 2020. However, the signature must meet the general requirements of specialized tools.

  • Autorisation relative à la communication de renseignements ou procuration (MR-69 or MRW-69.RP);
  • Autorisation relative à la communication de renseignements à une personne inscrite à Mon dossier pour les entreprises ou procuration (MRW-69.E);
  • Révocation d'une autorisation relative à la communication de renseignements ou d'une procuration (MR-69.R).

Note that My Account for businesses can be used to give a designated person power of attorney or authorization. In this case, an electronic signature is not necessary.  

What types of electronic signatures will Revenu Québec accept?

We will accept the following types of electronic signatures:

  • a digital certificate (for example, a digital certificate produced using a specialized tool);
  • a scanned hand-written signature (meaning an image of a signature);
  • a signature made using an input tool such as a stylus or mouse.

Recovery of tax debts

What if I have a tax debt or Revenu Québec is garnishing my bank account?

We notified financial institutions that Revenu Québec has granted a release of garnishments on current bank accounts, including business accounts, for tax debt so that everyone can get the government assistance they are entitled to. If amounts are still being seized from your account, contact your financial institution. If they are unable to address all of your concerns, you can call us at 1 866 832-6816.

Note that garnishments that cover investment accounts (including RRSPs) will not be not released unless the garnishment covers bank accounts and investment accounts simultaneously. In addition, if legal proceedings were started to liquidate investment accounts, the garnishment on these accounts will be maintained. For information specific to your situation, call us at 1 866 832-6816.

General information

What is currently the fastest way to receive a refund?

Direct deposit is the fastest way to receive a refund.

For information about registering for direct deposit, see Direct Deposit of Refunds.

What is currently the fastest, safest way to file a return?

Online is the fastest, safest way to file a return, since it reduces physical handling of documents.

For more information, see our online services for businesses.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter