2027 calendar: the deadlines of a Quebec small business, month by month
A small business in Quebec has about fifteen fixed deadlines a year. They cover year-end slips, the CNESST, income tax, sales taxes and the enterprise register. This page puts them in order for 2027. For each date, you see who it applies to, what to do and the official page where you do it.
Guide · official rules checked on November 1, 2026
REF. 01Situation
January, a shop with 12 employees
Nathalie runs a 12-employee shop in Drummondville. Her business is a corporation, and its fiscal year ends on December 31. In January, her accountant sends her a list of dates. She wants to know which ones really apply to her, and what happens when a date falls on a Sunday.
This page answers both questions. It follows 2027 from January to December. At the end, one section groups the dates that depend on your business. Examples: the end of your fiscal year, or how often you remit.
REF. 02How to read it
How to read this calendar
Start with your situation. Each entry says who it applies to.
- You have employees: the "Employers" entries apply to you.
- You run a sole proprietorship, that is, a business in your own name: the "Individuals" and "Self-employed" entries apply to you.
- Your business is a corporation (Inc., Ltd.): also read the "Depends on your fiscal year" section, further down.
- You are registered for GST and QST: your dates depend on your reporting period, explained further down.
When a date falls on a weekend. Several official pages move the deadline to the next business day, but not all of them. For each 2027 date that falls on a Saturday or a Sunday, we write what the official page says. If it says nothing, we say so.
A payment counts on the day it arrives. At Revenu Québec, a payment is received on the day it reaches one of its offices or is processed by your financial institution. So pay a few days before the deadline.
REF. 03January
January: December source deductions
Friday, January 15, 2027 (Revenu Québec)
Who: Employers who remit to Revenu Québec monthly, quarterly or once a year.
What to do: Remit the source deductions and employer contributions for December 2026. If you remit quarterly or yearly, it is your last 2026 period. Source deductions are the income tax and contributions you withhold from your employees' pay. Employer contributions are your own share to three plans: the Québec Pension Plan (QPP), the Québec parental insurance plan (QPIP) and the Health Services Fund.
Do you remit weekly or twice a month? For the last December period, Revenu Québec accepts a payment by January 15 with no penalty. Interest still runs from your usual due date.
Friday, January 15, 2027 (CRA)
Who: Employers who remit payroll deductions to the Canada Revenue Agency (CRA) monthly or quarterly.
What to do: Remit your December 2026 deductions if you remit monthly. Remit your October to December 2026 deductions if you remit quarterly.
REF. 04February
End of February: RL-1 slips, RL-1 summary and T4 slips
Sunday, February 28, 2027, last day of February (Revenu Québec)
Who: Employers.
What to do: File the RL-1 slips with Revenu Québec and give them to your employees. Also file the RL-1 summary and pay the balance it shows, if any. The RL-1 slip shows an employee's pay and the amounts withheld. The RL-1 summary totals the year for all your employees.
February 28, 2027 is a Sunday. Revenu Québec's guides to the RL-1 slip and summary do not say whether the deadline moves to Monday. To take no risk, file them by Friday, February 26.
Where: Guide to filing the RL-1 slip and Guide to filing the RL-1 summary (Revenu Québec)
Same date as the RL-1 summary: two yearly contributions
Who: Employers. The labour standards contribution applies to almost all employers. The contribution to the Workforce Skills Development and Recognition Fund (WSDRF) applies only to employers whose payroll exceeds $2 million.
What to do: Calculate both contributions on the RL-1 summary and pay them by the same deadline. The first one funds labour standards; its rate is 0.06%. The second one comes from the workforce skills act, often called the "1% law". A small business whose payroll does not exceed $2 million has nothing to pay.
Where: Guide to filing the RL-1 summary, sections on labour standards and the WSDRF (Revenu Québec)
Monday, March 1, 2027 (CRA)
Who: Employers.
What to do: File the T4 information return, that is, your employees' T4 slips and their summary, with the CRA. The deadline is the last day of February. If it falls on a Saturday, a Sunday or a public holiday, the CRA considers a return received on the next business day as on time. In 2027, that is Monday, March 1.
REF. 05March
March: CNESST and first instalment
Before Monday, March 15, 2027 (CNESST)
Who: Employers, even if you paid no wages during the year.
What to do: Send your 2026 statement of wages (déclaration des salaires) to the CNESST, Quebec's workplace health and safety board. It is used to calculate your workplace injury insurance premium. You send it even if you already pay this premium during the year, with your source deductions to Revenu Québec.
The CNESST writes "avant le 15 mars" (before March 15). Its page says nothing about a later date.
Monday, March 15, 2027
Who: Individuals who must pay their income tax by instalments. This is often the case for the owner of a sole proprietorship, since no tax is withheld from a paycheque.
What to do: Pay the first of four 2027 instalments, to Revenu Québec and to the CRA. An instalment is an advance payment of the current year's tax. Revenu Québec mails a form in February and August to the people concerned. The CRA mentions net tax owing over $3,000, or over $1,800 "for Quebec".
These instalments apply to a person, not to a corporation. Corporate instalments are explained further down.
Where: Making instalment payments (Revenu Québec) · Income tax instalments (CRA)
REF. 06April
April: income tax for individuals
Friday, April 30, 2027
Who: All individuals, including the owner of a sole proprietorship.
What to do: Pay your 2026 income tax balance, to Revenu Québec and to the CRA. Also file your income tax return if neither you nor your spouse ran a business. If one of you ran a business, the return can wait until June 15, but the payment cannot.
Where: Deadline for filing your income tax return (Revenu Québec) · Filing due dates (CRA)
Friday, April 30, 2027 (enterprise register)
Who: Owners of a sole proprietorship eligible for "joint filing".
What to do: Pay the annual registration fees for the enterprise register. A business eligible for joint filing can do its register update in its income tax return. If nothing has changed, it only has to check a box.
Friday, April 30, 2027 (GST and QST)
Who: Individuals registered for GST and QST who have business income. Their reporting period is annual, and their fiscal year ends on December 31.
What to do: Pay the GST and QST owing for 2026. The sales tax return itself can wait until June 15.
REF. 07June
June: self-employed people and the enterprise register
Tuesday, June 15, 2027
Who: Self-employed people: you or your spouse ran a business in 2026.
What to do: File your 2026 income tax return, with Revenu Québec and the CRA. The balance was due by April 30.
Where: Deadline for filing your income tax return (Revenu Québec) · Filing due dates (CRA)
Tuesday, June 15, 2027 (GST and QST)
Who: The same registered individuals as on April 30: business income, annual return, fiscal year ending December 31.
What to do: File your 2026 GST and QST return. Since 2024, almost all registrants must file it electronically.
Tuesday, June 15, 2027 (enterprise register)
Who: Sole proprietorships and partnerships.
What to do: File the annual updating declaration with the enterprise register, even if nothing has changed. For a sole proprietorship eligible for joint filing, the deadline is June 15. For a sole proprietorship or partnership without joint filing, the period runs from January 1 to June 15.
Not sure whether your business is eligible for joint filing? The "Dates des mises à jour" section of your file in the register gives the end date. If you have 5 to 24 employees, the declaration also asks what share of them cannot communicate in French at work.
Tuesday, June 15, 2027
Who: Individuals who pay by instalments.
What to do: Pay the second 2027 instalment.
Where: Making instalment payments (Revenu Québec) · Income tax instalments (CRA)
REF. 08September to December
September to December: instalments and the enterprise register
Wednesday, September 15, 2027
Who: Individuals who pay by instalments.
What to do: Pay the third 2027 instalment.
Where: Making instalment payments (Revenu Québec) · Income tax instalments (CRA)
Monday, November 15, 2027 (enterprise register)
Who: Legal persons, such as a corporation, whose annual updating declaration is not filed jointly with the income tax return.
What to do: File the annual updating declaration. For these businesses, the period runs from May 15 to November 15. A legal person eligible for joint filing follows the six-month rule instead, explained below.
Wednesday, December 15, 2027
Who: Individuals who pay by instalments.
What to do: Pay the fourth and last 2027 instalment.
Where: Making instalment payments (Revenu Québec) · Income tax instalments (CRA)
REF. 09Depends on your fiscal year
The dates that depend on your business
The following dates have no fixed day. They are counted from the end of your fiscal year or from the frequency the agency gave you. So we write them as rules, with an example when the official page gives one.
Corporations: income tax and the enterprise register
2 months after the end of the fiscal year
Who: Corporations.
What to do: Pay the income tax balance for the year. Revenu Québec requires this payment within two months after the end of the taxation year. The CRA also requires two months in general. It gives three months to a Canadian-controlled private corporation (CCPC) that meets its conditions. One of them: claiming the small business deduction.
The Revenu Québec guide we read does not provide this three-month period. In Quebec, count on two months.
Where: Guide to the corporation income tax return (Revenu Québec, in French) · Balance-due day (CRA)
6 months after the end of the fiscal year
Who: Corporations.
What to do: File the corporation income tax return: the CO-17 with Revenu Québec and the T2 with the CRA. The CRA's rule: if your tax year ends on the last day of a month, file by the last day of the sixth month after. For a fiscal year ending December 31, 2026, that is Wednesday, June 30, 2027.
Where: Guide to the corporation income tax return (Revenu Québec, in French) · When to file your T2 (CRA)
2 months and 6 months after the end of the fiscal year (enterprise register)
Who: Legal persons eligible for joint filing: their register update can be done in the CO-17 return.
What to do: Pay the annual registration fee no later than 2 months after the end of the fiscal year. File the annual updating declaration no later than 6 months after the end of the fiscal year.
Every month, or every quarter
Who: Corporations whose tax exceeds $3,000 for both the current and the previous year (Revenu Québec's threshold).
What to do: Pay tax instalments. At Revenu Québec, they are due by the last day of each month. A small CCPC that meets all the conditions can pay them quarterly. At the CRA, the dates depend on the first day of your tax year. For a calendar year, it is the last day of each month.
Where: Guide to the corporation income tax return, part 3.9 (Revenu Québec, in French) · Instalment due dates (CRA)
Employers: remittances all year long
Based on your remittance frequency (Revenu Québec)
Who: Employers.
What to do: Remit the source deductions and employer contributions for each period, along with the CNESST premium. Your frequency can be weekly, twice a month, monthly, quarterly or yearly. In Revenu Québec's 2026 schedule, a monthly remittance is due on the 15th of the following month. If the 15th falls on a weekend, it is the next business day.
On November 1, 2026, Revenu Québec had not yet published its 2027 schedule. Check it for the exact dates of the year.
The 15th of the following month (CRA)
Who: Employers who remit to the CRA monthly, called "regular remitters".
What to do: Remit the payroll deductions for the previous month. If you remit quarterly, the due dates are April 15, July 15, October 15 and January 15. When the date falls on a Saturday, a Sunday or a public holiday, the CRA accepts a payment received on the next business day.
GST and QST
1 month after the end of each period
Who: Registrants with a monthly or quarterly reporting period.
What to do: File the GST and QST return and remit the net tax. Since Revenu Québec administers both taxes, you can file a single return for GST and QST.
3 months after the end of the fiscal year
Who: Registrants with an annual reporting period (except the individual with the June 15 deadline, above).
What to do: File the annual return. During the year, also pay GST and QST instalments, if required. They are due on the last day of the month that follows each quarter of the fiscal year.
If you work in construction
The 15th of the following month (CCQ)
Who: Employers in the construction industry.
What to do: File the monthly report with the Commission de la construction du Québec (CCQ) and pay the total due. The deadline is the 15th day of the month following the period covered.
REF. 10Questions
Frequently asked questions
February 28, 2027 falls on a Sunday. Can the RL-1 and T4 slips wait until Monday?
For T4 slips, yes: the CRA considers a return received on the next business day as on time, so Monday, March 1, 2027. For RL-1 slips and the RL-1 summary, Revenu Québec's guides do not say. File them by Friday, February 26 to take no risk.
Do you have to send the statement of wages to the CNESST if you paid no wages?
Yes. The CNESST writes that you must file it even if you paid no wages during the year. It must reach the CNESST before March 15.
When must a corporation pay its income tax balance?
In Quebec, within two months after the end of its taxation year. Federally, it is also two months, but some Canadian-controlled private corporations have three months. So the balance is due well before the six-month filing deadline.
REF. 11Key terms
Key terms
- Source deductions
- The income tax and contributions an employer withholds from employees' pay and then remits to governments.
- RL-1 slip and T4 slip
- The yearly document that shows an employee's pay and what was withheld: the RL-1 for Quebec, the T4 for Ottawa.
- RL-1 summary
- The employer's yearly summary of source deductions and contributions. It also calculates a few yearly contributions.
- Instalment
- An advance tax payment made during the year by a person or a corporation whose tax is not withheld at source.
- Fiscal year
- The 12-month period of your financial statements. For a corporation, it generally matches its taxation year.
- Joint filing
- A business that can do its annual update with the enterprise register in its income tax return. If nothing has changed, it checks a box.
Official sources, checked on November 1, 2026 (the French versions were read and quoted; links go to the English versions when the official page offers one):
- Remittance schedules (Revenu Québec)
- Guide to filing the RL-1 slip (Revenu Québec) · Guide to filing the RL-1 summary (Revenu Québec)
- Deadline for filing your income tax return (Revenu Québec)
- Making instalment payments (Revenu Québec)
- Guide to the corporation income tax return (Revenu Québec, in French)
- Filing frequency, GST/HST and QST (Revenu Québec)
- How and when to remit payroll deductions (CRA) · When to file information returns (CRA)
- Filing due dates for individuals (CRA) · Income tax instalments for individuals (CRA)
- When to file the T2 (CRA) · Balance-due day (CRA) · Corporate instalment due dates (CRA)
- Déclaration des salaires (CNESST, in French)
- Annual updating declaration (Registraire des entreprises, Québec.ca)
- Monthly report (CCQ)
The 2027 days of the week are calculated by us. The thresholds ($1,800, $3,000, $2 million, 0.06%) are those of the 2026 pages.
This calendar summarizes the rules in our own words. It does not replace the official pages, which always take precedence. A date or a threshold can change before 2027: check the official page before each deadline.
Our guides: Guide: Work-Sharing · Guide: training grant · Guide: 2027 deadlines calendar · Sample file · This guide in French