Quebec Self-Employed Deadlines: What to Check Locally
17 October 2026 · en-CA · Educational information · No affiliate links
General information, not tax, legal or financial advice. We are not the Canada Revenue Agency (CRA). Check Canada.ca or ask a qualified professional. Sources read on 17 October 2026. Dates after 2026 are expected until the CRA publishes its own 2027 notices. Examples use made-up numbers. This page contains no affiliate links.
Short answer: Quebec residents file a separate provincial income tax return with Revenu Québec in addition to the federal return filed with the CRA. According to Revenu Québec, the filing deadline is 30 April, or 15 June if you or your spouse ran a business during the year, while any balance due must be paid by 30 April (or the next business day if 30 April falls on a Saturday or Sunday), and interest is charged on the unpaid balance after that date. For 2027 these dates are expected to be the same: 15 June 2027 to file and 30 April 2027 to pay, because Revenu Québec describes the rule rather than publishing a 2027 notice we have seen.
What the CRA pages say about Quebec
- The CRA instalment page uses a $1,800 net tax owing threshold for Quebec residents, instead of $3,000 (federal-side test, as the CRA writes it).
- The province where you live on 31 December determines the threshold.
- The CRA lists federal dates for self-employed individuals: file 15 June 2027, pay 30 April 2027, instalments 15 March, 15 June, 15 September and 15 December 2027.
Provincial instalments
Revenu Québec says instalment payments are due four times a year: 15 March, 15 June, 15 September and 15 December. You generally must pay instalments of provincial income tax if you estimate that your net income tax payable for the current year is over $1,800 and it was over $1,800 for either of the two previous years. Farmers and fishers make one instalment payment per year, by 31 December. Revenu Québec says it sends form TPZ-1026.A-V in February and August; if you do not receive it, you must work out yourself whether you must pay instalments (form TP-1026-V) or contact Revenu Québec. The $1,800 on the CRA page applies to the federal net tax owing of Quebec residents; do not confuse it with the provincial test.
GST/QST
In Quebec, an individual with business income, an annual filing frequency and a 31 December fiscal year has until 15 June of the following year to file the GST/HST and QST returns but must remit any amount due by 30 April (Revenu Québec, Filing Frequency; search extract).
Federal vs provincial
Do not assume that federal and provincial rules are identical: file each return with the authority that issues it.
Revenu Québec says that even if you cannot pay the full amount due, you should file your return by the deadline to avoid a late-filing penalty. Using a different date from the one a tax authority publishes may cost you interest or penalties.
Related
Self-employed file 15 June, pay 30 April, who must pay instalments.
FAQ
Where do the Quebec dates come from? From Revenu Québec's current pages, written for the 2026 filing season; we have seen no 2027 notice.
Is the $1,800 threshold for 2027? It is from the 2026 CRA page; for 2027 it is expected to be reviewed on the CRA site.
What we could not verify
- Revenu Québec deadlines for 2027: described by Revenu Québec's current pages (written for the 2026 filing season); no 2027 notice seen.
- Revenu Québec payroll, QPP and QPIP remittances and the QST: not detailed. Contributions payable by self-employed persons: not read.
- Whether the federal tax shelter exception has a Quebec equivalent: not found.
- Whether the $1,800 threshold is unchanged for 2027.
Sources (official)
- Canada.ca, Who has to pay - Required tax instalments for individuals — https://www.canada.ca/en/revenue-agency/services/payments/payments-cra/individual-payments/income-tax-instalments/who-pays-instalments.html (read in full, 17 October 2026; the page is written for 2026 instalments)
- Canada.ca, 2027 Tax deadlines for Canadian businesses and self-employed individuals — https://www.canada.ca/en/services/taxes/resources-for-small-and-medium-businesses/2026-tax-deadlines-canadian-businesses-self-employed-individuals.html (read in full, 17 October 2026)
- Revenu Québec, Information about the income tax return (members of a partnership) — https://www.revenuquebec.ca/en/citizens/your-situation/members-of-a-partnership/information-about-the-income-tax-return/ (read 17 October 2026)
- Revenu Québec, Self-employment checklist — https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/self-employed-persons-income-tax-return/self-employment-checklist/ (read 17 October 2026)
- Revenu Québec, Making instalment payments — https://www.revenuquebec.ca/en/citizens/income-tax-return/paying-a-balance-due-or-receiving-a-refund/instalment-payments/making-instalment-payments/ (read 17 October 2026)
- Revenu Québec, Instalment payments of contributions and premiums — https://www.revenuquebec.ca/en/citizens/income-tax-return/paying-a-balance-due-or-receiving-a-refund/paying-contributions-and-premiums/contributions-and-premiums-payable-by-a-self-employed-person-or-a-member-of-a-partnership/instalment-payments-of-contributions-and-premiums/ (read 17 October 2026)