Short answer Most Quebec small-business deadlines repeat every year: payroll remittances monthly, GST/QST each period, T4 and RL-1 slips by the end of February, personal returns by April 30 (June 15 for the self-employed) and corporate returns six months after year-end.
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Missed deadlines cost real money in penalties and interest, yet most of them repeat on a predictable schedule. Use this calendar as a starting point and confirm exact dates with the CRA and Revenu Québec each year. A date that falls on a weekend or holiday generally moves to the next business day.
Every month or quarter
- Payroll remittances: source deductions are generally due by the 15th of the following month for regular remitters. Larger or smaller employers may remit more or less often.
- GST/QST returns: monthly and quarterly filers generally file and pay one month after the end of the period.
- Tax instalments: if you owe enough tax, individuals generally pay instalments on March 15, June 15, September 15 and December 15.
January to March
- End of February: T4 and RL-1 slips and their summaries are due to employees and to the tax authorities.
- March 15: first personal instalment of the year.
April to June
- April 30: personal returns are due, and any balance owing for the year must be paid, including by the self-employed.
- June 15: self-employed individuals can file by this date, but interest runs on any unpaid balance from May 1.
Corporate and annual sales-tax dates
- Six months after year-end: the federal T2 and Quebec CO-17 returns are due.
- Two months after year-end: the balance of corporate tax is generally due (three months for eligible small corporations).
- Three months after year-end: annual GST/QST filers generally file. Sole proprietors with a December 31 year-end can file by June 15, but any balance is still due April 30.
Make it automatic
The safest approach is one calendar with one owner. Our monthly bookkeeping and GST/QST filing plans track these dates for you.