Revenu Québec Rule to confirm

RL-3 slip filing deadline

The last day of February for the preceding calendar year.

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

The payer of dividends or interest to a recipient resident in Quebec. Quebec equivalent of the T5, filed separately with Revenu Québec.

Due dates

Deadline by calendar year covered
Year coveredFiling deadline
2025March 2, 2026
2026March 1, 2027
2027February 29, 2028
2028February 28, 2029
2029February 28, 2030

The last day of February, rolled to the next business day if it falls on a Saturday or Sunday. In a leap year, that is the 29th.

If you miss the date

Penalty per slip and per day late.

File with Revenu Québec

Frequently asked questions

Do the RL-3 and T5 share a deadline?
Yes, the last day of February. But they are two filings to two administrations, each with its confirmation.
Does a dividend to the sole shareholder require an RL-3?
Yes, if the recipient resides in Quebec. The size of the corporation and the relationship with the shareholder change nothing.

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