Remitting Unclaimed Financial Assets
Holders of unclaimed financial assets (UFAs) are persons and organizations that have been unable to find the owner or right-holder of such assets and that:
- owe an amount to the owner or right-holder
- are holding property on the owner's or right-holder's behalf
Remitting UFAs
Holders of UFAs are subject to the Unclaimed Property Act and must remit the unclaimed assets in their possession to us.
Holders registered with Revenu Québec
If you are registered with Revenu Québec, you must use one of the following to remit UFAs:
- My Account for businesses (use the online form or an XML file with a maximum of 2,000 UFAs)
- form BD-81.5-V, Statement Concerning Unclaimed Property (for 10 or fewer UFAs)
Holders not registered with Revenu Québec
Holders in Québec that have to remit UFAs under the Unclaimed Property Act must be registered with Revenu Québec.
To register, use the Register a New Business service if you are not registered with Revenu Québec, even if you've been operating for some time.
For more information, see the Registering with Revenu Québec page.
Holders outside Québec that are not registered with Revenu Québec must contact us by:
- email at [email protected]
- phone at 1 866 840-6939
An employee will explain the steps to follow.
If you are unable use My Account for businesses to remit more than 10 UFAs, contact us by:
- email at [email protected]
- phone at 1 866 840-6939
An employee will explain the steps to follow.
If you hold UFAs and you want to know how to remit them, see the Guide for Holders: Unclaimed Financial Assets (BD-81.5.G-V).
Requirements for using the online services in My Account for businesses
You have to be registered for clicSÉQUR – Entreprises, the government's authentication service, to use the online services.
If you are not registered yet, see "Registering your business for My Account" on the My Account for businesses page.
Remitting UFAs in My Account for businesses
You must make your remittance in My Account for businesses if you have more than 10 UFAs to remit. You can use either the online form or an XML file.
To make your remittance, be sure to have the following:
- general information about your remittance
- information about the owners
- information about the property
- documents to attach
General information about your online remittance
Provide all of the following information when remitting UFAs:
- the holder category
- the end date of the fiscal period in which the property became unclaimed
- the remittance deadline
- the currency
End of note
Information about the owners
Provide all the information you have on each property owner, including their name, social insurance number, date of birth and address, so that we can find the right-holders.
Information about the property
For each property being remitted, specify the type and provide the beneficiary's information.
End of note
If you use the online form, be sure to attach all supporting and other required documents.
To make your remittance online using an XML file:
- download an XML file
- attach the XML file to your remittance
- attach all supporting and other required documents
See guide SW-569-V, Submission of Unclaimed Financial Assets – Technical Specifications for XML Files, for more information on producing XML files.
Overview of submitting the statement and making the remittance in My Account for businesses
To finalize your UFA remittance:
- check the property remitted
- add supporting documents (if applicable)
- make the required statement
- submit the statement
If you do not complete your online remittance right away, we will keep it open and accessible for 30 days.
Acknowledgment of receipt in My Account for businesses
Once you submit your statement, you will receive a message with a reference number confirming that we received your remittance.
Using the paper form to remit UFAs
If you have 10 or fewer UFAs, you can remit them using form BD-81.5-V, Statement Concerning Unclaimed Property.
Remittance deadline
Effective June 4, 2025, all holders of UFAs must remit them during the first quarter following the end of the calendar year in which they became unclaimed.
For more information, see Changes to the Deadline for Remitting Unclaimed Financial Assets.
Payment methods
Payment related to an online remittance in My Account for businesses
If you remit UFAs in My Account for businesses, you can make the related payment using the payment service for property remittances in My Account.
If you want to make the payment related to your online remittance right away, copy the payment code from the acknowledgment of receipt and choose how you want to pay.
The options are:
- online, using your financial institution's payment service, accessible through:
- My Account for businesses
- your financial institution's website (the payment date is the date the transaction is made with the institution)
- at a financial institution or an ATM (check with your financial institution to see whether it offers these payment methods)
- by mail
To make your payment later, use the payment service for property remittances, print your acknowledgement of receipt and then sign out after making your payment.
Payment related to a remittance made using the paper form
You can make your payment either by mail (see above) or in person. In either case, enclose a cheque or money order with form BD-81.5-V, Statement Concerning Unclaimed Property.
Paying by mail
- You can mail us a cheque or money order payable to the Minister of Revenue of Québec. Be sure to sign it and write the year of payment when you date it
Mail form BD-81.5-V or the remittance slip you completed using the online payment service for property remittances along with your cheque or money order to:
Direction principale des biens non réclamés
Revenu Québec
C. P. 6500, succursale Place-Desjardins
Montréal (Québec) H5B 0B6
If you remit UFAs by mail and we receive the remittance after the deadline, you will not have to pay any interest right away. We will review the remittance and send you a payment notice (and remittance slip) detailing the total interest due.
Payment date
No matter how you pay, we consider your payment received either on the day we get it at one of our offices or the day your financial institution processes and sends it to the Minister of Revenue of Québec. To avoid interest and penalties, make sure your financial institution has enough time to process your payment before the remittance deadline.
Applying for the cancellation or waiver of late-remittance interest
You can apply for the cancellation or waiver of interest you are required to pay under the Unclaimed Property Act if you could not remit the property by the prescribed deadline due to:
- an exceptional situation beyond your control, such as:
- a natural disaster (flood or fire)
- a postal service interruption
- major computer system problems
- a serious illness, death or other situation that prevents you from performing your usual duties
- an action attributable to Revenu Québec, such as:
- an error in the documents provided by Revenu Québec or in the information Revenu Québec communicated verbally or in writing
- an undue delay in processing the file
- your inability to pay the late-remittance interest owing, as demonstrated by a complete financial analysis of your situation
Deadline
You must apply for the cancellation or waiver of interest within three years of the date of the request for payment of late-remittance interest.
How to apply for the cancellation or waiver
By mail or secure email, send us a written application explaining your situation. Make sure you include supporting documents.
Sending the application and supporting documents
To send your application and supporting documents by secure email, you will first need to register for our secure messaging service. Contact us at [email protected]. One of our employees will reply with instructions on how to register.
If you can't send your application and documents by secure email, you can mail them to:
Direction principale des biens non réclamés
Revenu Québec
C. P. 6500, succursale Place-Desjardins
Montréal (Québec) H5B 0B6
If you disagree with our decision regarding your application, you can ask for a review. Send an explanation of why you believe the decision is unfair or unfounded to the address on the letter we sent you informing you of our decision.
The decision on a request for review is not subject to appeal. It can therefore not be contested in any way.
Authorization or power of attorney
You can give a designated person (for example, your spouse, family member or accountant) authorization or power of attorney for purposes of the Unclaimed Property Act.
Authorization and power of attorney differ:
- Authorization gives the designated person access to the confidential information we hold about you and the confidential documents that concern you.
- Power of attorney gives the designated person access to the information and documents and allows them to act on your behalf.
So we can disclose information (for example, about unclaimed property that belongs to you) to a designated person, you can:
- complete form BNR-107-V, Authorization to Communicate Information or Power of Attorney – Unclaimed Property Act, and send it to the address shown on the form
- write a letter telling us you are giving the designated person authorization or power of attorney for purposes of the Unclaimed Property Act, and send it to the address below
Direction principale des biens non réclamés
Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4
Questions?
If you have questions, email us at [email protected] and we will get back to you quickly.