Relief Measures for Individuals and Businesses

This page was updated at 7:50 a.m. on October 28, 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 information about deadlines you need to meet to fulfill your tax obligations, see COVID-19 Summary Table: Deadlines for Individuals and COVID-19 Summary Tables: Deadlines for Businesses.

Exclusion of self-isolation days

If you do not live in Canada but provide services or carry out duties related to your employment in Québec, you could be entitled to a reduction in income tax source deductions if, among other conditions, your stay in Québec for one or more periods does not exceed 183 days.

Because of the COVID-19 pandemic, the 14 days of mandatory self-isolation under the travel restrictions are not included in the number of days spent in Québec.

Payments

Measures for individuals
  • 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 30, 2020.
  • If you are required to make instalment payments, the payments normally due on June 15 and September 15, 2020, are now due by September 30, 2020.
Measures for trusts (other than a specified investment flow-through entity [SIFT entity])
  • The deadline for paying income tax or the annual registration fee for the enterprise register related to the 2019 income tax return, which would normally have been between March 17 and March 30, 2020, has been extended to September 30, 2020.
  • If a trust is required to make instalment payments, payments normally due on June 15 and September 15, 2020, are now due by September 30, 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 30, 2020, has been extended to September 30, 2020.
Measures for corporations and SIFT entities

Instalments and income tax balances that would have been due in the period between March 17 and September 29, 2020, are now payable by September 30, 2020. The extension of the deadline for paying an income tax balance only applies for taxation years ended between January 17 and July 29, 2020.

Mining tax

The deadline for paying mining tax has been extended to September 30, 2020, as it has been for income tax and instalment payments.

Logging tax

The deadline for paying logging tax that would normally fall between March 17 and September 29, 2020, has been extended to September 30, 2020

Note

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.

Extended deadlines

Measures for individuals
  • 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.

Since the deadline for paying a balance due of income tax has been extended to September 30, 2020, no late-filing penalties will be imposed in respect of returns filed by that date.

Measures for corporations

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 30, 2020, the deadline has been extended to June 1, 2020 (taxation year ended between September 17 and November 29, 2019);
  • from May 31 to August 31, 2020, the deadline has been extended to September 1, 2020 (taxation year ended between November 30, 2019, and February 29, 2020).

However, if the deadline for paying a balance due of income tax has been extended to September 30, 2020, no late-filing penalties will be imposed in respect of returns filed by that date (see “Payments” above).

Measures for trusts (including SIFT entities)

Trusts must normally file their income tax and information returns within 90 days of the end of their taxation year. The deadline has been extended as follows:

  • The deadline for filing the 2019 income tax or information return of a trust whose taxation year ended on December 31, 2019, is extended until May 1, 2020.
  • The deadline for filing the income tax or information return of a trust whose taxation year ended between January 1 and March 1, 2020, is extended until June 1, 2020.
  • The deadline for filing the income tax or information return of a trust whose taxation year ended between March 2 and June 2, 2020, is extended until September 1, 2020.

Since the deadline for paying a balance due of income tax was extended to September 30, 2020, no late-filing penalties will be charged for a return filed by that date (see “Payments” above).

The extended deadlines also apply to SIFT entities.

Measures for partnerships (including 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.

Recovery measures

Administrative seizures by garnishment and requirements to pay suspended

On March 17, 2020, we stopped sending employers seizure by garnishment notices and requirements to pay regarding tax debts.

If, as an employer, you received such a notice or demand, we asked you to suspend those measures from the date given above.

Given the evolving situation, we will gradually begin to reapply recovery measures as of October 5, 2020, while respecting the relief measures still in effect. Consequently, the garnishment of income subject to Québec tax law is no longer suspended. Employers must once again garnish the income of the employees in question and remit the amounts to us.

Requirements to pay for GST debts are still suspended until further notice.

Employers concerned by these measures (except for requirements to pay) have received or will receive a letter dated October 2, 2020, asking them to once again withhold the specified amounts and remit them to us beginning on October 5 or the date they receive the letter. If they do not, as garnishees, they may be required to pay an amount equal to the amount that should have been remitted.   

If you are an employer concerned by these measures and you did not receive this letter, contact the person in charge of the recovery file.

Please note that these temporary measures did not apply to garnishments for support debts, which continued to be in force.

Release of garnishment notices sent to financial institutions

On March 17, 2020, we stopped issuing financial institutions seizure by garnishment notices for tax debts.

In addition, during the week of April 6, 2020, we notified financial institutions that the Minister had released all active seizures issued before March 17, 2020, except those that exclusively covered investment accounts.

Given the evolving situation, we will gradually begin to reapply recovery measures as of October 5, 2020, while respecting the relief measures still in effect. Consequently, as of that date, we can once again send financial institutions seizure by garnishment notices for Québec tax debts.

Requirements to pay (GST debts) issued under the Excise Tax Act are still suspended until further notice.

Note that garnishments covering investment accounts (including RRSPs) were maintained unless the garnishment covered bank accounts and investment accounts simultaneously. In addition, if legal proceedings were started to liquidate investment accounts, the garnishment on these accounts was also maintained.

The temporary measures did not apply to garnishments for support debts, which continued to be in force.

Payment agreements

We are gradually resuming our recovery measures while upholding the relief measures still in place. We will continue to extend the usual duration of tax-debt payment agreements.

Note

Please inform us if you are unable to pay your tax debt before the deadline.

If you meet the conditions, we may be able to reach a payment agreement with you to help you meet your tax obligations voluntarily. Under a payment agreement, you can spread your debt payments out over time, based on your ability to pay, until your debt is paid in full.

There are a number of ways to propose a payment agreement. For more information, see Payment Agreements.

Other measures

Extension of the deadline for applying for certain tax benefits, such as refundable tax credits for businesses

The deadline for filing form RD-222-V, Deduction Respecting Scientific Research and Experimental Development Expenditures, and any prescribed form related to the following has been extended until December 31, 2020:

  • refundable tax credits for businesses;
  • the following non-refundable tax credits:
    • the tax credit for salaries and wages (IFC),
    • the tax credit for the development of e-business.

However, the extension only applies if the filing deadline would normally fall between March 17 and December 30, 2020.

Various deadlines have also been extended until June 1 and September 1, 2020, for all taxpayers

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.

Because of COVID-19, Revenu Québec has exceptionally extended some deadlines. The extension covers the following:

  • elections under Québec tax laws or regulations, such as rollovers (excluding QST elections, which are harmonized with the GST);
  • 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);
  • etc.

This extension does not apply to the payment of consumption taxes, contributions or source deductions.

September 1 extension

Revenu Québec has extended to September 1, 2020, most administrative deadlines that would normally fall in the period from May 31, 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. 

Note
If you are applying for a refund and the application deadline falls within the period mentioned above, we must receive your application by September 1, 2020. It is not enough for you to mail it by September 1, 2020. To ensure that you meet the deadline, use our online services. If you believe you cannot make the deadline, contact us so we can work out a solution.

June 1 extension

Revenu Québec had also extended to June 1, 2020, all administrative deadlines (other than the deadlines already extended to other specific dates for certain returns) that would normally have fallen in the period from March 17 to May 30, 2020.

Mandataries

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.

If you continue to experience difficulty in filing GST/HST and QST returns or remitting amounts after June 30, you can contact us to enter into a payment agreement or you can apply in writing to have your penalties and interest cancelled. Cancellations will be granted on a case-by-case basis. See Payment Agreements and Application for Cancellation of Interest, Penalties or Charges for more information.

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.

Information return for charities and other donees

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. 

Advance payments of the tax credit for home-support services for seniors

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.

Shelter allowance program

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.

Objecting to a notice of assessment

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.

Appeals

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 is suspended from March 15 to August 31, 2020. As of September 1, 2020, the suspension will be lifted and time limits will begin to run again for the time not yet elapsed.

  • 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.
Administrative steps taken by Revenu Québec
  • We are prioritizing personal income tax returns involving a refund.
  • We are processing applications for business tax credits and tax refunds faster.
  • We are gradually resuming our audit activities and contacting clients once again about refunds or to continue, finalize or start an audit. 
  • We are allowing tax preparers to indefinitely 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.
  • Our assistance program for individuals in business is available by phone and video conference.
Support payments

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).

Unclaimed property
  • 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 extension does not apply to remittances made after the August 31, 2020, deadline.
  • 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).

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