Quebec corporate tax balance-due day
Two months after year-end; three months for an eligible CCPC.
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 corporation with a Quebec tax balance owing. As federally, the balance is due before the return: the two dates do not coincide.
Important qualification
The Quebec three-month balance conditions are in principle aligned with the federal ones, without this having been verified.
Due dates
| Fiscal year end | Due date |
|---|---|
| January 31, 2026 | March 31, 2026 |
| February 28, 2026 | April 28, 2026 |
| March 31, 2026 | June 1, 2026 |
| April 30, 2026 | June 30, 2026 |
| May 31, 2026 | July 31, 2026 |
| June 30, 2026 | August 31, 2026 |
| July 31, 2026 | September 30, 2026 |
| August 31, 2026 | November 2, 2026 |
| September 30, 2026 | November 30, 2026 |
| October 31, 2026 | December 31, 2026 |
| November 30, 2026 | February 1, 2027 |
| December 31, 2026 | March 1, 2027 |
The roll-forward to the next business day is already applied where the date falls on a Saturday, Sunday or statutory holiday.
If you miss the date
Interest on the unpaid balance from the due date.
File with Revenu QuébecFrequently asked questions
- Does the Quebec balance follow the federal rule?
- Both regimes work in principle the same way, with a longer delay for an eligible Canadian-controlled private corporation. This page cannot confirm it: the Quebec rule could not be verified against an official text.
- Must I pay Quebec and federal separately?
- Yes. Two administrations, two payments, two dates to watch.
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