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

  • See the deadlines for filing the personal income tax return.
  • See the deadlines for filing the corporation income tax return.
Note

Consumption taxes

As a rule, businesses and merchants that collect consumption taxes on behalf of Revenu Québec but fail to remit the amounts owing within the time limit provided are liable to a penalty of:

  • 7% of the amount to be paid or remitted, where the amount is no more than 7 days late;
  • 11% of the amount to be paid or remitted, where the amount is late by more than 7 days but by no more than 14 days; or
  • 15% in all other cases. 
Note

Source deductions

Employers and payers that do not comply with their fiscal obligations are liable to a penalty.

For example, if you fail to pay or remit, by the prescribed deadline, an amount you deducted, withheld or collected during the year, you are liable to the following penalties:

  • 7% of that amount, where the payment or remittance is no more than 7 days late; 
  • 11% of that amount, where the payment or remittance is late by more than 7 days but by no more than 14 days; or 
  • 15% of that amount, where 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