boissons alcooliques
2026 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-02-01 | 2026-01-31 | 2026-04-30 |
| February | 2025-03-01 | 2026-02-28 | 2026-06-01 |
| March | 2025-04-01 | 2026-03-31 | 2026-06-30 |
| April | 2025-05-01 | 2026-04-30 | 2026-07-31 |
| May | 2025-06-01 | 2026-05-31 | 2026-08-31 |
| June | 2025-07-01 | 2026-06-30 | 2026-10-01 |
| July | 2025-08-01 | 2026-07-31 | 2026-11-02 |
| August | 2025-09-01 | 2026-08-31 | 2026-11-30 |
| September | 2025-10-01 | 2026-09-30 | 2027-01-05 |
| October | 2025-11-01 | 2026-10-31 | 2027-02-01 |
| November | 2025-12-01 | 2026-11-30 | 2027-03-01 |
| December1 Corporations / Individuals (other than those mentioned below). | 2026-01-01 | 2026-12-31 | 2027-03-31 |
| December2 Individuals whose fiscal year ends on December 31. | 2026-01-01 | 2026-12-31 | 2027-04-30 |
| December3 Refer to note 3 | 2026-01-01 | 2026-12-31 | 2027-06-15 |
- Note 1 Generally applicable filing deadline
- Note 2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual who meets the following conditions:
- They supply alcoholic beverages.
- Their fiscal period corresponds to the calendar year.
- Their remittance deadline is June 15 of the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.
End of note
2025 remittance schedules
2025 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-01-01 | 2025-01-31 | 2025-02-28 |
| February | 2025-02-01 | 2025-02-28 | 2025-03-31 |
| March | 2025-03-01 | 2025-03-31 | 2025-04-30 |
| April | 2025-04-01 | 2025-04-30 | 2025-06-02 |
| May | 2025-05-01 | 2025-05-31 | 2025-06-30 |
| June | 2025-06-01 | 2025-06-30 | 2025-07-31 |
| July | 2025-07-01 | 2025-07-31 | 2025-09-02 |
| August | 2025-08-01 | 2025-08-31 | 2025-10-01 |
| September | 2025-09-01 | 2025-09-30 | 2025-10-31 |
| October | 2025-10-01 | 2025-10-31 | 2025-12-01 |
| November | 2025-11-01 | 2025-11-30 | 2026-01-05 |
| December | 2025-12-01 | 2025-12-31 | 2026-02-02 |
2025 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2024-11-01 | 2025-01-31 | 2025-02-28 |
| February | 2024-12-01 | 2025-02-28 | 2025-03-31 |
| March | 2025-01-01 | 2025-03-31 | 2025-04-30 |
| April | 2025-02-01 | 2025-04-30 | 2025-06-02 |
| May | 2025-03-01 | 2025-05-31 | 2025-06-30 |
| June | 2025-04-01 | 2025-06-30 | 2025-07-31 |
| July | 2025-05-01 | 2025-07-31 | 2025-09-02 |
| August | 2025-06-01 | 2025-08-31 | 2025-10-01 |
| September | 2025-07-01 | 2025-09-30 | 2025-10-31 |
| October | 2025-08-01 | 2025-10-31 | 2025-12-01 |
| November | 2025-09-01 | 2025-11-30 | 2026-01-05 |
| December | 2025-10-01 | 2025-12-31 | 2026-02-02 |
2025 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2024-02-01 | 2025-01-31 | 2025-04-30 |
| February | 2024-03-01 | 2025-02-28 | 2025-06-02 |
| March | 2024-04-01 | 2025-03-31 | 2025-06-30 |
| April | 2024-05-01 | 2025-04-30 | 2025-07-31 |
| May | 2024-06-01 | 2025-05-31 | 2025-09-02 |
| June | 2024-07-01 | 2025-06-30 | 2025-10-01 |
| July | 2024-08-01 | 2025-07-31 | 2025-10-31 |
| August | 2024-09-01 | 2025-08-31 | 2025-12-01 |
| September | 2024-10-01 | 2025-09-30 | 2026-01-05 |
| October | 2024-11-01 | 2025-10-31 | 2026-02-02 |
| November | 2024-12-01 | 2025-11-30 | 2026-03-02 |
| DecemberSee note 1 | 2025-01-01 | 2025-12-31 | 2026-03-31 |
| DecemberSee note 2 | 2025-01-01 | 2025-12-31 | 2026-04-30 |
| DecemberSee note 3 | 2025-01-01 | 2025-12-31 | 2026-06-15 |
- Note 1 Generally applicable filing deadline
- Note 2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for their income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual who meets the following conditions:
- They supply alcoholic beverages.
- Their fiscal period corresponds to the calendar year.
- Their remittance deadline is June 15 of the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.
End of note
2024 remittance schedules
2024 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2024-01-01 | 2024-01-31 | 2024-02-29 |
| February | 2024-02-01 | 2024-02-29 | 2024-04-02 |
| March | 2024-03-01 | 2024-03-31 | 2024-04-30 |
| April | 2024-04-01 | 2024-04-30 | 2024-05-31 |
| May | 2024-05-01 | 2024-05-31 | 2024-07-02 |
| June | 2024-06-01 | 2024-06-30 | 2024-07-31 |
| July | 2024-07-01 | 2024-07-31 | 2024-09-03 |
| August | 2024-08-01 | 2024-08-31 | 2024-10-01 |
| September | 2024-09-01 | 2024-09-30 | 2024-10-31 |
| October | 2024-10-01 | 2024-10-31 | 2024-12-02 |
| November | 2024-11-01 | 2024-11-30 | 2025-01-03 |
| December | 2024-12-01 | 2024-12-31 | 2025-01-31 |
2024 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2023-11-01 | 2024-01-31 | 2024-02-29 |
| February | 2023-12-01 | 2024-02-29 | 2024-04-02 |
| March | 2024-01-01 | 2024-03-31 | 2024-04-30 |
| April | 2024-02-01 | 2024-04-30 | 2024-05-31 |
| May | 2024-03-01 | 2024-05-31 | 2024-07-02 |
| June | 2024-04-01 | 2024-06-30 | 2024-07-31 |
| July | 2024-05-01 | 2024-07-31 | 2024-09-03 |
| August | 2024-06-01 | 2024-08-31 | 2024-10-01 |
| September | 2024-07-01 | 2024-09-30 | 2024-10-31 |
| October | 2024-08-01 | 2024-10-31 | 2024-12-02 |
| November | 2024-09-01 | 2024-11-30 | 2025-01-03 |
| December | 2024-10-01 | 2024-12-31 | 2025-01-31 |
2024 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2023-02-01 | 2024-01-31 | 2024-04-30 |
| February | 2023-03-01 | 2024-02-29 | 2024-05-31 |
| March | 2023-04-01 | 2024-03-31 | 2024-07-02 |
| April | 2023-05-01 | 2024-04-30 | 2024-07-31 |
| May | 2023-06-01 | 2024-05-31 | 2024-09-03 |
| June | 2023-07-01 | 2024-06-30 | 2024-10-01 |
| July | 2023-08-01 | 2024-07-31 | 2024-10-31 |
| August | 2023-09-01 | 2024-08-31 | 2024-12-02 |
| September | 2023-10-01 | 2024-09-30 | 2025-01-03 |
| October | 2023-11-01 | 2024-10-31 | 2025-01-31 |
| November | 2023-12-01 | 2024-11-30 | 2025-02-28 |
| December1 | 2024-01-01 | 2024-12-31 | 2025-03-31 |
| December2 | 2024-01-01 | 2024-12-31 | 2025-04-30 |
| DecemberSee note 3 | 2024-01-01 | 2024-12-31 | 2025-06-15 |
- Note 1 Generally applicable filing deadline
- Note 2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for his or her income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual who meets the following conditions:
- They supply alcoholic beverages.
- Their fiscal period corresponds to the calendar year.
- Their remittance deadline is June 15 of the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.
End of note
2023 remittance schedules
2023 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2023-01-01 | 2023-01-31 | 2023-02-28 |
| February | 2023-02-01 | 2023-02-28 | 2023-03-31 |
| March | 2023-03-01 | 2023-03-31 | 2023-05-01 |
| April | 2023-04-01 | 2023-04-30 | 2023-05-31 |
| May | 2023-05-01 | 2023-05-31 | 2023-07-04 |
| June | 2023-06-01 | 2023-06-30 | 2023-07-31 |
| July | 2023-07-01 | 2023-07-31 | 2023-08-31 |
| August | 2023-08-01 | 2023-08-31 | 2023-10-03 |
| September | 2023-09-01 | 2023-09-30 | 2023-10-31 |
| October | 2023-10-01 | 2023-10-31 | 2023-11-30 |
| November | 2023-11-01 | 2023-11-30 | 2024-01-03 |
| December | 2023-12-01 | 2023-12-31 | 2024-01-31 |
2023 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2022-11-01 | 2023-01-31 | 2023-02-28 |
| February | 2022-12-01 | 2023-02-28 | 2023-03-31 |
| March | 2023-01-01 | 2023-03-31 | 2023-05-01 |
| April | 2023-02-01 | 2023-04-30 | 2023-05-31 |
| May | 2023-03-01 | 2023-05-31 | 2023-07-04 |
| June | 2023-04-01 | 2023-06-30 | 2023-07-31 |
| July | 2023-05-01 | 2023-07-31 | 2023-08-31 |
| August | 2023-06-01 | 2023-08-31 | 2023-10-03 |
| September | 2023-07-01 | 2023-09-30 | 2023-10-31 |
| October | 2023-08-01 | 2023-10-31 | 2023-11-30 |
| November | 2023-09-01 | 2023-11-30 | 2024-01-03 |
| December | 2023-10-01 | 2023-12-31 | 2024-01-31 |
2023 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2022-02-01 | 2023-01-31 | 2023-05-01 |
| February | 2022-03-01 | 2023-02-28 | 2023-05-31 |
| March | 2022-04-01 | 2023-03-31 | 2023-07-04 |
| April | 2022-05-01 | 2023-04-30 | 2023-07-31 |
| May | 2022-06-01 | 2023-05-31 | 2023-08-31 |
| June | 2022-07-01 | 2023-06-30 | 2023-10-03 |
| July | 2022-08-01 | 2023-07-31 | 2023-10-31 |
| August | 2022-09-01 | 2023-08-31 | 2023-11-30 |
| September | 2022-10-01 | 2023-09-30 | 2024-01-03 |
| Octobre | 2022-11-01 | 2023-10-31 | 2024-01-31 |
| November | 2022-12-01 | 2023-11-30 | 2024-02-29 |
| December See note 1 | 2023-01-01 | 2023-12-31 | 2024-04-02 |
| December See note 2 | 2023-01-01 | 2023-12-31 | 2024-04-30 |
| DecemberSee note 3 | 2023-01-01 | 2023-12-31 | 2024-06-15 |
- Note 1 Generally applicable filing deadline
- Note 2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for his or her income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual who meets the following conditions:
- They supply alcoholic beverages.
- Their fiscal period corresponds to the calendar year.
- Their remittance deadline is June 15 of the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.
End of note
2022 remittance schedules
2022 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2022-01-01 | 2022-01-31 | 2022-02-28 |
| February | 2022-02-01 | 2022-02-28 | 2022-03-31 |
| March | 2022-03-01 | 2022-03-31 | 2022-05-02 |
| April | 2022-04-01 | 2022-04-30 | 2022-05-31 |
| May | 2022-05-01 | 2022-05-31 | 2022-06-30 |
| June | 2022-06-01 | 2022-06-30 | 2022-08-01 |
| July | 2022-07-01 | 2022-07-31 | 2022-08-31 |
| August | 2022-08-01 | 2022-08-31 | 2022-10-03 |
| September | 2022-09-01 | 2022-09-30 | 2022-10-31 |
| October | 2022-10-01 | 2022-10-31 | 2022-11-30 |
| November | 2022-11-01 | 2022-11-30 | 2023-01-04 |
| December | 2022-12-01 | 2022-12-31 | 2023-01-31 |
2022 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2021-11-01 | 2022-01-31 | 2022-02-28 |
| February | 2021-12-01 | 2022-02-28 | 2022-03-31 |
| March | 2022-01-01 | 2022-03-31 | 2022-05-02 |
| April | 2022-02-01 | 2022-04-30 | 2022-05-31 |
| May | 2022-03-01 | 2022-05-31 | 2022-06-30 |
| June | 2022-04-01 | 2022-06-30 | 2022-08-01 |
| July | 2022-05-01 | 2022-07-31 | 2022-08-31 |
| August | 2022-06-01 | 2022-08-31 | 2022-10-03 |
| September | 2022-07-01 | 2022-09-30 | 2022-10-31 |
| October | 2022-08-01 | 2022-10-31 | 2022-11-30 |
| November | 2022-09-01 | 2022-11-30 | 2023-01-04 |
| December | 2022-10-01 | 2022-12-31 | 2023-01-31 |
2022 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2021-02-01 | 2022-01-31 | 2022-05-02 |
| February | 2021-03-01 | 2022-02-28 | 2022-05-31 |
| March | 2021-04-01 | 2022-03-31 | 2022-06-30 |
| April | 2021-05-01 | 2022-04-30 | 2022-08-01 |
| May | 2021-06-01 | 2022-05-31 | 2022-08-31 |
| June | 2021-07-01 | 2022-06-30 | 2022-10-03 |
| July | 2021-08-01 | 2022-07-31 | 2022-10-31 |
| August | 2021-09-01 | 2022-08-31 | 2022-11-30 |
| September | 2021-10-01 | 2022-09-30 | 2023-01-04 |
| October | 2021-11-01 | 2022-10-31 | 2023-01-31 |
| November | 2021-12-01 | 2022-11-30 | 2023-02-28 |
| December See note 1 | 2022-01-01 | 2022-12-31 | 2023-03-31 |
| December See note 2 | 2022-01-01 | 2022-12-31 | 2023-05-01 |
| DecemberSee note 3 | 2022-01-01 | 2022-12-31 | 2023-06-15 |
- Note 1 Generally applicable filing deadline
- Note 2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for his or her income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual who meets the following conditions:
- They supply alcoholic beverages.
- Their fiscal period corresponds to the calendar year.
- Their remittance deadline is June 15 of the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.
End of note
2021 remittance schedules
2021 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2021-01-01 | 2021-01-31 | 2021-03-01 |
| February | 2021-02-01 | 2021-02-28 | 2021-03-31 |
| March | 2021-03-01 | 2021-03-31 | 2021-04-30 |
| April | 2021-04-01 | 2021-04-30 | 2021-05-31 |
| May | 2021-05-01 | 2021-05-31 | 2021-06-30 |
| June | 2021-06-01 | 2021-06-30 | 2021-08-02 |
| July | 2021-07-01 | 2021-07-31 | 2021-08-31 |
| August | 2021-08-01 | 2021-08-31 | 2021-10-01 |
| September | 2021-09-01 | 2021-09-30 | 2021-11-01 |
| October | 2021-10-01 | 2021-10-31 | 2021-11-30 |
| November | 2021-11-01 | 2021-11-30 | 2022-01-05 |
| December | 2021-12-01 | 2021-12-31 | 2022-01-31 |
2021 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2020-11-01 | 2021-01-31 | 2021-03-01 |
| February | 2020-12-01 | 2021-02-28 | 2021-03-31 |
| March | 2021-01-01 | 2021-03-31 | 2021-04-30 |
| April | 2021-02-01 | 2021-04-30 | 2021-05-31 |
| May | 2021-03-01 | 2021-05-31 | 2021-06-30 |
| June | 2021-04-01 | 2021-06-30 | 2021-08-02 |
| July | 2021-05-01 | 2021-07-31 | 2021-08-31 |
| August | 2021-06-01 | 2021-08-31 | 2021-10-01 |
| September | 2021-07-01 | 2021-09-30 | 2021-11-01 |
| October | 2021-08-01 | 2021-10-31 | 2021-11-30 |
| November | 2021-09-01 | 2021-11-30 | 2022-01-05 |
| December | 2021-10-01 | 2021-12-31 | 2022-01-31 |
2021 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2020-02-01 | 2021-01-31 | 2021-04-30 |
| February | 2020-03-01 | 2021-02-28 | 2021-05-31 |
| March | 2020-04-01 | 2021-03-31 | 2021-06-30 |
| April | 2020-05-01 | 2021-04-30 | 2021-08-02 |
| May | 2020-06-01 | 2021-05-31 | 2021-08-31 |
| June | 2020-07-01 | 2021-06-30 | 2021-10-01 |
| July | 2020-08-01 | 2021-07-31 | 2021-11-01 |
| August | 2020-09-01 | 2021-08-31 | 2021-11-30 |
| September | 2020-10-01 | 2021-09-30 | 2022-01-05 |
| October | 2020-11-01 | 2021-10-31 | 2022-01-31 |
| November | 2020-12-01 | 2021-11-30 | 2022-02-28 |
| December See note 1 | 2021-01-01 | 2021-12-31 | 2022-03-31 |
| December See note 2 | 2021-01-01 | 2021-12-31 | 2022-05-02 |
| DecemberSee note 3 | 2021-01-01 | 2021-12-31 | 2022-06-15 |
- Note 1 Generally applicable filing deadline
- Note 2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for his or her income tax return in the year following the calendar year to which the annual remittance applies.
- Note 3 Filing deadline for an individual who meets the following conditions:
- They supply alcoholic beverages.
- Their fiscal period corresponds to the calendar year.
- Their remittance deadline is June 15 of the following calendar year.
Note
These rules do not apply to listed financial institutions. The deadline for filing their returns has been extended from three to six months.
End of note