Payment Agreements

Note
Coronavirus (COVID-19)

Click COVID-19 FAQ for individuals, as we have adopted measures that affect the information on this page. 

End of note

If you received a notice concerning an amount due (for example, a notice of assessment or collection notice) and you want to make a single payment, click Payment Options to find out how.

If you would rather pay in instalments, you can make an agreement to spread your payments out over time, based on your ability to pay, until your debt (and the applicable interest) is paid in full. The different types of agreement are explained below.

Waiver of interest for 2020 – Personal income tax

If your notice of assessment indicates that your interest is being waived for 2020 and you want to make a payment agreement, note that our payment calculators include interest and that we will subtract any amount owed to you at the end of the agreement from your income tax payable for a future year. Note also that, as of May 1, 2022, we can apply any refund or credit you are entitled to to your income tax payable for 2020.

End of note
Payment agreement proposal types by clientele
Individual Individual in business Business
Monthly payment agreement proposal using our online services Yes Yes No
Pre-authorized debit payment agreement proposal Yes Yes No
Payment agreement proposal using our interactive telephone system Yes Yes No
Payment agreement proposal using post-dated cheques Yes Yes Yes
Payment agreement negotiated with a representative Yes Yes Yes

Read the descriptions below to decide which type of payment agreement proposal is right for you.

Monthly payment agreement proposal using our online services

If you are an individual or an individual in business, you can propose a monthly payment agreement online and split your debt into a maximum of 12 consecutive monthly payments.

Conditions

To propose a monthly payment agreement using our online services, you must meet the following conditions: 

  • You received: 
    • a collection notice;
    • a document about an amount due that includes a payment code; or 
    • a notice of assessment and either of the two previous documents.
  • You have filed all the required returns and reports. 
  • You do not have another payment agreement with us. 
  • You did not declare bankruptcy or file a consumer proposal or a proposal in bankruptcy in the last two years.
Note
  • You cannot use the online service if you only received a notice of assessment.
  • You can make your payments using your financial institution's online services. You will need the payment code we sent you.
End of note

To make your proposal, use the Propose a Monthly Payment Agreement online service. Once your proposal has been recorded, we will send you a confirmation letter.

When you use the service, you will need to provide the following:

  • your social insurance number; 
  • the reference number on the first page of the collection notice, final notice or request for payment that we sent you; and 
  • the amount on the collection notice, final notice or request for payment. 
Pre-authorized debit payment agreement proposal

If you are an individual or an individual in business, you can propose a pre-authorized debit payment agreement and split your debt into a maximum of 12 consecutive monthly payments on the 1st or 16th of every month.

Conditions

To pay by pre-authorized debit, you must meet the following conditions:

  • You received one of the following:
    • a notice of assessment;
    • a collection notice;
    • another document concerning an amount due.
  • You have filed all the required returns and reports.
  • You do not have another payment agreement with us.
  • You did not declare bankruptcy or file a consumer proposal or a proposal in bankruptcy in the last two years.
  • You were not found guilty of an infraction under tax law in the last two years.

You can propose a pre-authorized debit payment agreement online or by mail.

Online 

You can use the online services in My Account for individuals to propose a pre-authorized debit payment agreement and to agree to receive notices about your payment agreement only in My Account instead of by mail (we will send you an email whenever a new notice is available in My Account). 

Typically, we will let you know whether or not your proposal is accepted within 72 hours. 

By mail 

Complete form LM-31-V, Pre-Authorized Debit (PAD) Payment Agreement Proposal, sign it and send it and a void cheque to the following address:

Revenu Québec
4, Place-Laval, bureau 150-G
Laval (Québec)  H7N 5Y3

Allow 30 working days from the date we receive the form for processing. 

Note Important message

You must download this form to your computer, open it in Adobe Reader and complete it onscreen. It automatically calculates the proposed payment amounts, including the estimated accrued interest, based on the information provided and the interest rate in effect. Although web browsers such as Google Chrome and Microsoft Edge have PDF readers, they cannot read JavaScript, which is required to complete the form correctly.

End of note.
Note Important
Make sure your name is on the void cheque.
End of note

Viewing your file

Use the online service in My Account for viewing a pre-authorized debit payment agreeement file to see the status of the proposal, the file number and the notices we send you.

Payment agreement proposal using our interactive telephone system

If you are an individual or an individual in business, you can use our interactive telephone system, which is accessible at all times, to propose a payment agreement and split your debt into a maximum of 12 consecutive monthly payments. 

Conditions

To propose a monthly payment agreement using our interactive telephone system, you must meet the following conditions:

  • You received: 
    • a collection notice;
    • a document about an amount due; or 
    • a notice of assessment and either of the two previous documents.
    You have filed all the required returns and reports.
  • You do not have another payment agreement with us.
  • You did not declare bankruptcy or file a consumer proposal or a proposal in bankruptcy in the last two years. 
Note

You cannot use the interactive telephone system if you only received a notice of assessment.

End of note

When you call, you will be asked to provide the following:

  • your social insurance number; 
  • the reference number on the first page of the collection notice, final notice or request for payment that we sent you; and 
  • the amount on the collection notice, final notice or request for payment.

Depending on the type of debt, you can choose to make your payments in one (or both) of the following ways:

  • through a participating financial institution's online payment service, either by using the payment code you were provided with or, if you do not have a payment code, by selecting the item in the list that corresponds to the payment to be made (make sure you do not select "Instalment payment");
  • by cheque.

Once your proposal and choice of payment method have been recorded, we will send you a confirmation letter.

Payment agreement proposal using post-dated cheques

If you are an individual or an individual in business, you can propose to pay your debt in a maximum of 12 consecutive monthly payments using post-dated cheques.

Individual

To pay by post-dated cheques, you must meet the following conditions:

  • You received one of the following:
    • a notice of assessment;
    • a collection notice;
    • another document concerning an amount due.
  • You have filed all the required returns and reports.
  • You do not have another payment agreement with us. 
  • You did not declare bankruptcy or file a consumer proposal or a proposal in bankruptcy in the last two years.
  • You were not found guilty of an infraction under tax law in the last two years.

Complete form LM-30-V, Payment Arrangement Proposal, sign it and send it along with your cheques to the following address:

Revenu Québec
4, Place-Laval, bureau 150-G
Laval (Québec)  H7N 5Y3

Note Important message

You must download this form to your computer, open it in Adobe Reader and complete it onscreen. It automatically calculates the proposed payment amounts, including the estimated accrued interest, based on the information provided and the interest rate in effect. Although web browsers such as Google Chrome and Microsoft Edge have PDF readers, they cannot read JavaScript, which is required to complete the form correctly.

End of note.

Individual in business or operator of a business

To pay by post-dated cheques, you must meet the following conditions:

  • You received a collection notice.
  • You have filed all the required returns and reports for the business.

Make your cheques payable to the Minister of Revenue of Québec and enclose the payment slip from the collection notice.

The amount of the debt can be divided into as many payments as needed to pay the amount due in full, including interest, based on your ability to pay.

There is no form for this type of payment agreement.

Payment agreement negotiated with a Revenu Québec representative

If you are an individual, an individual in business or the operator of a business, you can negotiate a payment agreement directly with one of our representatives.

Note
Administrative fees may apply if your file must be handled by one of our representatives.
End of note

The number to call should be shown on your collection notice. If you received a reminder or collection notice without a phone number, call 1 844 374-1320.

Before accepting your proposal, the representative may ask for the following documents about your financial situation (or the business's):

  • proof that you or the business tried to pay the debt in full by obtaining a loan from a financial institution; 
  • documents showing income, expenses, assets and liabilities, in order to assess your ability to pay (or the business's). For example:  
    • a financial questionnaire, 
    • a monthly budget, 
    • bank statements,
    • the business's financial statements;
  • security to guarantee payment of your tax debt, such as a bank guarantee or hypothec. 

Cancellation of agreement

We can cancel any agreement without notice and require immediate payment of the amount due if the individual, the individual in business or the business does not:

  • make the required payments;
  • comply with the terms of the payment agreement; or
  • meet its tax obligations.

One mission. 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