Relief Measures for Individuals and Businesses
This page was updated at 3:00 p.m. on June 1, 2020.
Revenu Québec has introduced relief measures to make life easier for individuals and businesses affected by the exceptional situation caused by COVID-19.
- For individuals and individuals in business, the deadline for paying income tax, contributions or the annual registration fee for the enterprise register related to the 2019 income tax return has been extended to September 1, 2020.
- If you are required to make instalment payments, the payment normally due on June 15, 2020, is now due by September 1, 2020.
- The deadline for paying income tax or the annual registration fee for the enterprise register related to the 2019 income tax return has been extended to September 1, 2020.
- If a trust is required to make instalment payments, the payment normally due on June 15, 2020, is now due by September 1, 2020.
- The deadline for paying income tax or the annual registration fee for the enterprise register that is related to the 2020 income tax return and that would normally be paid before September 1, 2020, has been extended to September 1, 2020.
Instalments and income tax balances that would have been due in the period between March 17, 2020, and August 31, 2020, are now payable by September 1, 2020.
The deadline for paying mining tax has been extended to September 1, 2020, as it has been for income tax and instalment payments.
The deadline for paying logging tax that would normally fall between March 17, 2020, and August 31, 2020, has been extended to September 1, 2020.
The payment of balances and instalments has not been deferred for the compensation tax for financial institutions, the tax on capital for insurance corporations or the tax on capital for life insurance corporations.
- The deadline for filing the personal income tax return has been extended from April 30, 2020, to June 1, 2020.
- The deadline for filing the 2019 income tax return of a person who died in 2019 before December 1, 2019, has been extended to June 1, 2020.
- If an individual or their spouse carried on a business in 2019, the deadline to file their 2019 income tax return remains June 15, 2020.
The deadline for filing the corporation income tax return has been extended. If the normal deadline falls in the period:
- from March 17 to May 31, 2020, the deadline has been extended to June 1, 2020;
- from June 1 to August 31, 2020, the deadline has been extended to September 1, 2020.
- The filing deadline for the trust income tax or information return of a trust whose taxation year ended on December 31, 2019, has been extended to May 1, 2020.
- The filing deadline for the trust income tax 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.
- The filing deadline for the trust income tax or information return of a trust whose taxation year ended on a date that falls in the period from March 2 to May 31, 2020, has been extended to September 1, 2020.
The extended deadlines also apply to SIFT entities.
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.
The extended deadlines also apply to SIFT partnerships.
On March 17, 2020, we stopped sending employers income seizure by garnishment notices and formal requests to pay regarding tax debts.
If you are an employer carrying out such garnishment notices or formal requests to pay, please suspend them until further notice. Do not withhold or remit the amounts in question unless we instruct you otherwise. This measure took effect on April 17, 2020.
Please note that this suspension is temporary and not a full release of these obligations.
In addition, only seizure by garnishment notices and formal requests to pay issued for tax debts are suspended; garnishments for support payments are still in force and must still be carried out.
On March 17, 2020, Revenu Québec stopped issuing financial institutions seizure by garnishment notices for tax debts.
In addition, during the week of April 6, 2020, Revenu Québec notified financial institutions that the Minister has released all active seizures issued before March 17, 2020, except those that exclusively cover investment accounts.
The release frees bank accounts so that funds can be deposited into and withdrawn from them, giving everyone access to any government assistance they are entitled to.
Note that only seizure by garnishment notices issued for tax debts have been released; garnishments for support payments are still in force and must still be carried out.
We have also suspended our recovery measures and extended the usual duration of tax-debt payment agreements.
Tax laws and regulations set out numerous deadlines for taxpayers to exercise their rights, provide information, send documents or make an election. If taxpayers fail to meet these deadlines, they may sometimes be unable to exercise their rights or they may sometimes incur a penalty or interest, depending on the type of obligation and the extent of the omission.
Revenu Québec has extended to June 1, 2020, all administrative deadlines (other than the deadlines already extended to other specific dates for certain returns) that would normally fall in the period from March 17 to May 31, 2020.
This does not apply to the payment of various consumption taxes, contributions or source deductions.
The extension covers the following:
- corporation income tax returns
- elections under Québec tax laws or regulations, such as rollovers (excluding QST elections, which are harmonized with the GST);
- tax credit applications requiring supporting documents (12-month time limit);
- refund applications for GST/HST, QST, the fuel tax and the tobacco tax;
- information request response times;
- mandatory or preventive disclosure of aggressive tax planning;
- applications under the Québec education savings incentive (QESI) (90-day time limit);
Revenu Québec has also extended to September 1, 2020, most administrative deadlines that would normally fall in the period from June 1, 2020, to August 31, 2020. This extension does not apply to mandatory or preventive disclosures of aggressive tax planning or returns for which the deadline has already been exteneded to another specific date.
GST/HST and QST returns
The deadline for remitting net GST/HST and QST has been extended to June 30, 2020, for all returns to be filed between March 27 and June 1, 2020. The same applies to instalment payments.
In light of the federal Minister of Finance's announcement on March 27, 2020, and in order to harmonize the QST system with the GST/HST system, the filing deadlines remain unchanged. Persons who are able to do so must file their GST/HST and QST returns by the normal deadlines to facilitate tax compliance and administration.
However, because of the current situation, no late-filing penalty will be charged if the returns are filed no later than June 30, 2020.
For returns whose filing deadlines fall after June 1, 2020, the filing and payment deadlines stipulated in tax legislation will apply.
Tax on lodging
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.
Other taxes, source deductions and employer contributions
The current relief measures do not apply to other Québec taxes, source deductions or employer contributions, which continue to have the same filing and payment obligations.
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 1, 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.
Seniors who receive this tax credit and normally would have filed an application to renew their advance payments on March 17, 2020, or later now have extra time to file their renewal applications. We are following the health crisis closely and will determine a new deadline at a later date.
Advance payments of this tax credit will continue in the meantime.
Note that if we learn that an individual is no longer eligible for the tax credit or if the individual requests an adjustment, we will take action accordingly.
To ensure program beneficiaries do not have to do anything in the short- and medium-term to continue receiving the allowance, the deadline to apply for renewal of the allowance has been extended by two months.
You therefore have until December 1, 2020, to file a shelter allowance renewal application with Revenu Québec.
If you want to file a notice of objection and the time limit expires in the period between March 13, 2020, and June 29, 2020, the time limit has been extended to June 30, 2020.
An appeal before the Court of Québec is brought by an application in accordance with the contentious proceedings governing actions and applications in civil matters. In accordance with Order 2020-4251 of the Chief Justice of Québec and the Minister of Justice, the time limits for filing appeals before the Court of Québec are suspended from March 15, 2020, until the health emergency is lifted. This suspension applies to:
- appeals before the Court of Québec;
- summary appeals before the Small Claims Division of the Court of Québec;
- applications for review of a decision by the Minister not to extend the deadline for filing a notice of objection;
- applications to extend the deadline for filing an appeal or summary appeal.
- We are prioritizing personal income tax returns involving a refund.
- We are processing applications for business tax credits and tax refunds faster.
- We have suspended our audit activities, except in exceptional, high-risk situations, such as those involving fraud or the expiry of a time limit. We may then initiate or complete an audit. We will also process recourses initiated by clients. We will only contact clients if it is necessary to process a refund claim. Note that we have not suspended our activities related to the fight against aggressive tax planning.
- We are allowing tax preparers to use an electronic signature on forms that their clients must sign.
- The information sessions usually held in-person with individuals and businesses are now being held by phone.
- Our assistance program for small and medium-sized businesses is available by phone.
In accordance with the law, Revenu Québec will continue to collect support.
The 30-day time limit for appealing a decision by the Minister regarding a notice of contestation has been suspended until the health emergency is lifted (Order 2020-4251 dated March 15, 2020).
- If the debtor or holder of unclaimed property carries on a business or is a legal person, the annual deadline for remitting unclaimed property to the Minister of Revenue (which corresponds to the end of the first quarter following the end of the fiscal period during which the property became unclaimed) has been extended to August 31, 2020. No late-remittance interest or penalty will be charged for property that became unclaimed in a fiscal period ending in the period from December 17, 2019, to May 30, 2020, provided the property is remitted to Revenu Québec before September 1, 2020.
- The 10-year limit for recovering amounts under $500 from the Minister of Finance has been suspended until the health emergency is lifted (Order 2020-4251 dated March 15, 2020).