Average Monthly Remittance

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

The average monthly remittance for a year is determined by dividing the total of the amounts to be remitted as income tax withheld from remuneration paid as an employer or as a payer, QPP contributions, QPIP premiums and the contribution to the health services fund by the number of months in the year (maximum of 12) for which the amounts were remitted.

A corporation's average monthly remittance is equal to:

  • the total of the corporation's average monthly remittance and the average monthly remittance of every associated corporation, where the remittance is determined on the basis of the 2019 taxation year;
  • the corporation's average monthly remittance, where the remittance is determined on the basis of the 2020 taxation year.

Income tax withheld from an income-averaging annuity for artists is not included in the calculation of the average monthly remittance.

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