Revenu Québec Extends Filing and Payment Due Dates

Revenu Québec has introduced flexibility measures for individuals and businesses affected by the COVID-19 situation. A summary appears below.

Please note that while we endeavour to update due dates in TaxCycle as information changes, please refer to the following pages for the latest information on these measures:

• Revenu Québec COVID-19: FAQ
• Information bulletins 2020-3 and 2020-4 from Finances Québec

Due Dates for Individuals

• The deadline for producing and filing TP1 income tax returns is postponed to June 1, 2020.
• The deadline for filing income tax returns for individuals with business income remains June 15, 2020.
• For all individuals, the deadline for paying balances due on their 2019 income tax returns is postponed to September 1, 2020.
• For those who must pay tax instalments, the payment of the June 15, 2020, tax instalment is suspended until September 1, 2020. The date and terms of payment of this amount will be announced shortly. Individuals will have a reasonable period of time to pay the amount due.

Due Dates for Businesses

In the case of businesses including corporations, the payment of tax instalments and taxes due as of March 17, 2020 is suspended until September 1, 2020. The return filing due date remains at 6 months after the tax year end.

Due Dates for Trusts

Many trusts with a March 30, 2020, filing deadline now have until May 1, 2020, to file their returns. Moreover, trusts paying tax balance and contributions for the 2019 taxation year received a due date extension until September 1, 2020.

Due Dates for Partnerships

Partnerships that had to file a Partnership Information Return (form TP-600-V) for 2019 by March 31, 2020, now have until May 1, 2020, to file the return.

Additional Measures for Tax Preparers

Flexibility measures are also planned for tax return preparers. Revenu Québec will from now on allow tax return preparers to use an electronic signature on certain forms that they must have their clients sign. This will limit the administrative procedures to be carried out in person.