Payment Agreements for Corporations (Businesses)
To avoid additional interest, it's best to pay a tax debt in full as quickly as possible. For information about paying a corporation's tax debt, see Paying Tax Debt in a Lump Sum.
If you're unable to make a lump-sum payment, you can also propose a payment agreement based on the corporation's situation.
Présentation de l'entete de paiement
Postdated cheques
You can propose to pay the corporation's tax debt in a maximum of 12 consecutive monthly payments using post-dated cheques.
Conditions
- All consumption tax returns filed
- All summaries and slips for source deductions and employer contributions filed
- No other payment agreement in effect
Required document
Notice of assessment
To pay a debt using postdated cheques, you will need a remittance slip included with a collection notice, final notice or demand for payment we sent the corporation. Mail the slip and postdated cheques to:
Revenu Québec
4, Place-Laval, bureau 150-G
Laval (Québec) H7N 5Y3
Présentation de l'entete de paiement
Payment agreement negotiated with our collections department
Depending on the corporation's financial situation, you may be able to negotiate a payment agreement with our collections department.
Required document
Notice of assessment or another document showing a balance due
Important
To contact us, you can:
- schedule a call with us
- call us at the number on one of the notices we sent you
Before we accept a payment agreement, we may ask you to provide financial documents showing the corporation's ability to pay, such as:
- proof that it tried to get a loan to pay the debt in full
- its monthly budget
- its bank statements
- its financial statements
- a bank guarantee letter or hypothec
Receipt of payment
Regardless of how you pay, your payment is considered to have been received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.