If you file your income tax return late, you are liable to a 5% penalty on the balance not paid by the filing deadline for the return.

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 corporation income tax page (in French only) for the deadlines for filing the corporation income tax return. 

Anyone that fails to pay or remit a required tax by the legal deadline is liable to a penalty of:

• 7% of the amount, if the payment or remittance is no more than 7 days late
• 11% of the amount, if the payment or remittance is 8 to 14 days late
• 15% of the amount, if the payment or remittance is more than 14 days late

The penalty is payable under the laws respecting:

• the QST
• the tobacco tax
• the fuel tax
• the specific tax on alcoholic beverages
• the tax on lodging
• the specific duty on new tires
• the tax on insurance premiums
• the tax on the pari-mutuel
• the municipal tax for 9-1-1 service
• remunerated passenger transportation dues

An employer or payer that fails to pay or remit an amount deducted or withheld under a tax law by the legal deadline is liable to a penalty of:

• 7% of the amount, if the payment or remittance is no more than 7 days late
• 11% of the amount, if the payment or remittance is 8 to 14 days late
• 15% of the amount, if the payment or remittance is more than 14 days late