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Addition of Discretionary Power to Extend the Deadline to Apply for Tax Benefits for Businesses

To receive a refundable tax credit and certain non-refundable tax credits for businesses for a given taxation year, a taxpayer must send us the prescribed form related to the tax credit by the latest of the following dates:

  • the date 12 months after the income tax return filing deadline for the taxation year;
  • the date three months after the issue date of any certificate required to claim the tax credit for the taxation year.

Similarly, if a taxpayer wants to deduct an expenditure incurred for scientific research and experimental development for a given taxation year, the taxpayer must file form RD-222-V, Deduction Respecting Scientific Research and Experimental Development Expenditures, no later than 12 months after the income tax return filing deadline for the taxation year.

Discretionary power has been granted to the Minister of Revenue to extend the deadline for taxpayers to file the prescribed form. The Minister will exercise this power, under exceptional circumstances and when there are reasonable grounds to do so.

Usual filing deadline ending after March 16, 2019

If the usual deadline ends after:

  • March 16, 2020, the extended filing deadline is 12 months after the usual deadline;
  • March 16, 2019, but before March 17, 2020, the extended deadline is November 30, 2020.

To take advantage of the extension, taxpayers must send us the following documents by the deadline:

  • a written request setting out the facts and reasons why the taxpayer could not meet the usual filing deadline, such as an exceptional situation (see note below);
  • the prescribed form;
  • any document from an organization that is needed to apply for the tax credit.

The documents must be mailed to the following address:

Direction principale de la vérification des activités centralisées
Revenu Québec
Complexe Desjardins, secteur D166DP
C. P. 3000, succursale Place-Desjardins
Montréal (Québec)  H5B 1A4

They can also be faxed to 514 285-3859.

The Minister's decision on whether to extend the usual filing deadline cannot be objected to or appealed. However, if the taxpayer is dissatisfied with the decision, the taxpayer can request a review by sending us a letter setting out why the taxpayer believes the decision is unfair or ill-founded. The letter must be sent to the address above.

Due to the COVID-19 pandemic, which is an exceptional situation covered by the Minister's new discretionary power, a relief measure has been put in place if the usual deadline to file the prescribed form ends after March 16, 2020, but before December 31, 2020. In this case, the taxpayer is not required to send us the written request mentioned above if it sends the other two documents by December 31, 2020.

Usual filing deadline ending before March 17, 2019

The Minister could also grant the taxpayer an additional extension ending on November 30, 2020, to file the prescribed form if the usual deadline ends before March 17, 2019, and certain conditions are met.

Additional information

For more information, see information bulletin 2020-8 on the Ministère des Finances website and the “Other measures” section on the Relief Measures for Individuals and Businesses page.

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