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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
| Corporations | |
| 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 |
| 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 (if the payment frequency is monthly) |
| The last day of each month | Deadline for instalment payments of income tax for the current year |
| Two months after the end of the corporation's taxation year | Deadline for remitting income tax payable |
| Six months after the end of the corporation's taxation year | Deadline for filing the Déclaration de revenus des sociétés (CO-17-T) |
