Late-Filing Penalties
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
- Late-filing penalties are added to the penalty for failure to file.
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.
- See the Remittance Schedules to find out the dates by which you must remit consumption taxes.
- Penalties for overdue remittances are added to the penalty for failure to file.
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.
- See the Remittance Schedules to find out the dates by which you must remit source deductions and employer contributions.
- Penalties for overdue remittances are added to the penalty for failure to file.