If you are an employer whose remittance frequency is weekly or twice-monthly, Revenu Québec will accept that you remit the source deductions and employer contributions for the last period of December before January 16 of the following year, without penalty. However, you will have to pay interest, calculated as of the remittance date according to your remittance frequency.

This administrative policy will apply as of 2019. The first remittance covered by this policy will be the one for the last period of December 2019.