Late-Filing Penalties

Coronavirus (COVID-19)

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

Income tax

If you file your income tax return late, you are liable to a 5% penalty on the balance not paid by the deadline.

You are also liable to an additional 1% penalty for every full month your return is late (maximum of 12 months).

Filing deadlines

Note

Consumption taxes

Anyone that fails to pay or remit a required amount of tax by the legal deadline is liable to a penalty of:

  • 7% of the amount, if the payment or remittance is no more than 7 days late;
  • 11% of the amount, if the payment or remittance is 8 to 14 days late; or
  • 15% of the amount, if the payment or remittance is more than 14 days late. 
Note

Source deductions

An employer or payer that fails to pay or remit an amount deducted or withheld under a tax law by the legal deadline is liable to a penalty of:

  • 7% of the amount, if the payment or remittance is no more than 7 days late; 
  • 11% of the amount, if the payment or remittance is 8 to 14 days late; or 
  • 15% of the amount, if the payment or remittance is more than 14 days late. 
Note

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