Quebec source deduction remittance deadlines
Schedule mirrors the federal remitter frequency; separate remittance to Revenu Québec.
This rule could not be verified. The Revenu Québec, Enterprise Registrar and CNESST sites refuse automated access: the rule above reflects my understanding without having been checked against an official text. Confirm it with Revenu Québec before relying on it.
Who it applies to
Every employer with an establishment in Quebec. The remittance is distinct from the one made to the CRA, with its own form and its own confirmation number.
Important qualification
A separate line from the federal remittance: two payments, two confirmations. The Quebec thresholds must be confirmed; they do not necessarily follow the federal ones.
Due dates
| Remitter type | Remittances |
|---|---|
| Quarterly (small employer) | April 15, 2027 |
| Regular (monthly) | March 15, 2027 · April 15, 2027 · May 17, 2027 |
| Accelerated threshold 1 | March 10, 2027 · March 25, 2027 · April 12, 2027 · April 26, 2027 |
| Accelerated threshold 2 | March 3, 2027 · March 10, 2027 · March 17, 2027 · March 24, 2027 |
The frequency depends on average monthly withholdings over the two preceding calendar years: it changes as payroll grows.
If you miss the date
Graduated penalty by lateness, plus interest. Amounts are deemed held in trust.
File with Revenu QuébecFrequently asked questions
- Are the Quebec thresholds identical to the federal ones?
- They follow comparable logic, but this page cannot assert it: the Quebec rule could not be verified against an official text. Confirm your frequency with Revenu Québec.
- Can one payment cover both governments?
- No. Two distinct remittances, to two administrations, with two confirmations.
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