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Summary
- Income tax and source deductions - Sole proprietorships ...
- Income tax and source deductions - Corporations
- Consumption taxes
External sites
Income tax and source deductions
| Sole proprietorships and partnerships | |
| The 15th of each month | Deadline for remitting source deductions and employer contributions to the QPP and the health services fund for the previous month (when the payment frequency is monthly) |
| The last day of February | Deadline for filing RL-1 slips and the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V) for the previous year Deadline for mailing or remitting copies 2 and 3 of the RL-1 slips to your employees Deadline for paying your contributions to the Commission des normes du travail and the Fonds national de formation de la main-d'œuvre, if applicable |
| March 15 | Deadline for the first instalment payment of income tax |
| April 30 | Deadline for remitting income tax payable by an individual |
| June 15 | Deadline for filing your income tax return (This extension applies to both you and your spouse, in view of the fact that you operate a business.) Deadline for the second instalment payment of income tax |
| September 15 | Deadline for the third instalment payment of income tax Deadline for the first instalment payment, if this is the first year in which you are making instalment payments of income tax |
| December 15 | Deadline for the fourth instalment payment of income tax Deadline for the second instalment payment, if this is the first year in which you are making instalment payments of income tax |
| December 31 | Farmers and fishers: deadline for the instalment payment of income tax for the current year |
