Payment Agreements for the Self-Employed (Individuals in Business)
To avoid additional interest, it's best to pay your tax debt in full as quickly as possible. For more information, 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. There are various kinds of agreements, and you can choose the one that suits your situation based on the conditions you need to meet and the documents you have.
Présentation de l'entete de paiement
Monthly payments (online service)
You can propose to pay your tax debt by making equal monthly payments yourself over a maximum of 12 consecutive months.
Conditions
- All income tax returns filed
- All consumption tax returns filed
- All summaries and slips for source deductions and employer contributions filed
- No other payment agreement in effect
- No bankruptcy, consumer proposal or proposal in bankruptcy in the past 2 years
- No tax offence in the past 2 years
Required document
Collection notice or final notice or demand for payment
Important
- You can propose such an agreement using our online service. You'll have to provide the requested information when logging in.
- Once you've entered the payments you'll be making, we will send you a confirmation letter.
- You can make payments through a participating financial institution using the payment code we provide. You can find the code on:
- a demand for payment
- a collection notice
- a final noice
Présentation de l'entete de paiement
Preauthorized debit (online service)
You can propose to pay your tax debt by making equal automatic monthly payments over a maximum of 12 consecutive months.
Conditions
- All income tax returns filed
- All consumption tax returns filed
- All summaries and slips for source deductions and employer contributions filed
- No other payment agreement in effect
- No bankruptcy, consumer proposal or proposal in bankruptcy in the past 2 years
- No tax offence in the past 2 years
Required document
Notice of assessment or another document showing a balance due
Important
- You can propose such an agreement using the service in My Account for individuals. You can also use My Account to view the status of your payment agreement proposal and see the notices we've sent you.
- Monthly payments under this agreement are debited directly from your bank account on the 1st or 16th of each month. If the date falls on a Saturday, Sunday or holiday, the payment will automatically be debited on the next business day.
- You can also propose a preauthorized debit agreement by completing and mailing us form LM-31-V, Pre-Authorized Debit (PAD) Payment Agreement Proposal. However, this extends processing time and increases the interest you will have to pay.
Présentation de l'entete de paiement
Proposing a payment agreement using our interactive phone system
You can use our interactive phone service to propose to pay your tax debt by making equal monthly payments over a maximum of 12 consecutive months.
Conditions
- All income tax returns filed
- All consumption tax returns filed
- All summaries and slips for source deductions and employer contributions filed
- No other payment agreement in effect
- No bankruptcy, consumer proposal or proposal in bankruptcy in the past 2 years
Required document
Collection notice or final notice or demand for payment
Important
When you call us, you will have to provide:
- your social insurance number
- the reference number and amount on the first page of the collection notice, final notice or demand for payment we sent you
Payment methods
Depending on the nature of your debt, we will propose one of these payment methods:
- a financial institution's online payment service, where you can make the required payments using the payment code on a demand for payment, collection notice or final notice we sent you
- postdated cheques
Once the system records your payment method, we will send you a confirmation letter.
Call the number on the collection notice, final notice or demand for payment we sent you.
Présentation de l'entete de paiement
Postdated cheques
You can propose to pay your tax debt in a maximum of 12 consecutive monthly payments using post-dated cheques.
Conditions
- All income tax returns filed
- All consumption tax returns filed
- All summaries and slips for source deductions and employer contributions filed
- No other payment agreement in effect
- No bankruptcy, consumer proposal or proposal in bankruptcy in the past 2 years
Required document
Notice of assessment or another document showing a balance due
Important
The monthly cheque amounts depend on your ability to pay and include interest.
To pay your debt using postdated cheques, you will need a remittance slip included with a collection notice, final notice or demand for payment we sent you.
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
You may be able to negotiate a payment agreement with our collections department.
Conditions
- All consumption tax returns filed
- All summaries and slips for source deductions and employer contributions filed
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 with you, we may ask you to provide financial documents showing your ability to pay, such as:
- proof that you tried to get a loan to pay your debt in full
- your monthly budget
- bank 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.