Below are the conditions for making a payment by pre-authorized debit.

If you carry on a business and want to make a payment by pre-authorized debit

If you carry on a business (including as an individual in business), Revenu Québec can withhold an amount due from your account on the date you choose. You can also postdate a payment.

Conditions for use

To make a payment by pre-authorized debit, you must file an income tax return or other return using our online services in My Account for businesses that allow pre-authorized debit. The payment must be equal to the amount due entered on your return.

You must also meet the following conditions:

• You filed form LM-2.DP-V, Payer's Pre-Authorized Debit Agreement – Business PAD, with us and enclosed a voided cheque.
• The business has an account at a participating financial institution.

Managing payments

Use the online service for managing payments in My Account for businesses to change a pre-authorized debit payment that is being processed.

If you are an individual or an individual in business and want to propose a payment agreement

If you received a notice concerning an amount due (for example, a notice of assessment or collection notice) and you want to pay in instalments, you can propose a pre-authorized debit payment agreement.

If your proposed payment agreement is accepted, you can split your debt into a maximum of 12 consecutive monthly payments.

For more information, see “Pre-authorized debit payment agreement proposal” under Payment Agreements.