Filing deadlines

Filing deadlines

When can you file your return?

You can file your 2024 return online as early as mid-February 2025. For the exact date, go to revenuquebec.ca. However, we will not start processing returns until March 10, 2025.

When is your return due?

Your income tax return must be filed by April 30, 2025. If, in 2024, you or your spouse carried on a business or earned income as a person responsible for a family-type resource or an intermediate resource, you have until June 15, 2025, to file your return. However, since June 15, 2025, is a Sunday, the deadline is extended to the next business day (June 16, 2025).

Payment

Any balance due for 2024 must be paid by April 30, 2025. After that date, we will calculate interest on the unpaid balance.

Penalties

If you file your return after the deadline and you have a balance due for the 2024 taxation year, you are liable to a 5% penalty on any balance not paid by the filing deadline. You are liable to an additional 1% penalty for every full month your return is late (up to a maximum of 12 months). For example, if your return was due by April 30, 2025, but you did not file it until July 20, 2025, you will be charged a penalty equal to 7% of the balance not paid by April 30, 2025 (5% plus 2% for the two full months your return was late).

Interest on a balance due

If you have a balance due for 2024 (line 479), we will charge you interest as of May 1, 2025, on any amount owing on that date.

However, we will not charge you interest on the part of your balance due that corresponds to the amount transferred by your spouse (line 477), provided your spouse's return is filed before May 1, 2025.

Interest on a refund

If you are entitled to an income tax refund (line 478) for the 2024 taxation year, the interest we pay you will be calculated as of:

• June 15, 2025, if you filed your return before May 1, 2025;

• the 46th day after the day you filed your return, if you filed your return after April 30, 2025.

How long do we have to review your income tax return?

When we receive your income tax return, we will carry out a cursory review and send you a notice of assessment.

We generally have three years from the date of the notice of assessment to carry out a more in-depth review and, if necessary, issue a notice of reassessment (interest will be calculated on any balance owing at that time). We may ask for RL slips, information slips, receipts or other documents supporting the information in your return, so be sure to keep them.

How long must you keep your supporting documents, records and books of account?

As a rule, you are required to keep your supporting documents (on paper or electronically) for at least six years following the taxation year to which they relate. If you file your income tax return late, keep them for six years after the date you file the return.

The same rule applies to the records and books of account you are required to keep when you operate a business. These documents may be kept either on paper or electronically and must contain the information that we need in order to verify your business income and expenses.

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