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Transition to electronic filing and payment: New rules apply!

On January 1, 2024, several rules regarding electronic filing and payment take effect for businesses (corporations, partnerships and organizations that carry on activities in Québec), trusts, individuals and self-employed individuals. See which ones apply to you.

Do you have to send us RL slips?

As of January 1, 2024, if you file more than five RL slips of the same type (except RL-13 and RL-24 slips), you must send them to us online.

For more information, see the Tax News article about sending RL slips online.

Do you have to file consumption tax returns?

Businesses (except charitable organizations) and self-employed individuals registered for the GST/HST and QST must file their tax returns electronically for reporting periods beginning after December 31, 2023.

For more information, see the Tax News article about filing consumption taxes.

Do you have to file a corporation income tax return?

Corporations with taxation years that begin on or after January 1, 2024, must file their corporation income tax return online. In addition, as of January 1, 2024, tax preparers that file more than five corporation income tax returns for the same year must file them online.

For more information, see the Tax News article about rules of corporations.

Do you have to make a payment over $10,000?

Any payment over $10,000 must be made electronically (for example, online or through a financial institution), unless special circumstances prevent it.

For more information, see the Tax News article about payments over $10,000.

Note that special rules apply to the payment of consumption taxes. For more information, see the Tax News article about rules for consumption taxes.

Small and medium-sized businesses and self-employed individuals: Need help?

We offer online group meetings to small and medium-sized businesses and self-employed individuals that want to better understand our online services and their new electronic payment and filing obligations.

Interested in an online group meeting?

See our page Événements (in French only) on Facebook for dates of other upcoming meetings.

Need more information? Contact our client services.

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