Quebec's Two-Administration Problem: CRA and Revenu Québec Deadlines Together
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Quebec businesses answer to two tax administrations: the Canada Revenue Agency for the federal T2 and Revenu Québec for the CO-17. QST returns follow the same cadence logic as GST/HST, and for most Quebec registrants Revenu Québec administers both the federal and provincial sales taxes together.
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Two administrations, one client
Every Quebec corporate engagement carries two filing relationships. Every Quebec personal engagement carries two returns — the federal T1 and the provincial TP-1. Quebec is the only province where individuals file separately with both administrations.
CO-17 and T2: parallel corporate clocks
The federal T2 is due six months after fiscal year-end. The Quebec CO-17 is the provincial corporate return filed with Revenu Québec. Confirm the current CO-17 filing and payment dates with Revenu Québec for the taxation year in question rather than assuming they mirror the federal ones.
QST alongside GST/HST
Quebec's combined rate is 14.975% — 5% GST plus 9.975% QST. Uniquely, Revenu Québec administers both taxes in Quebec under agreement with the federal government, so Quebec registrants report them together to the provincial agency.
Personal filings: TP-1 and the T1
Two returns per individual, and a lower instalment threshold: Quebec residents must pay personal instalments where net tax owing exceeds $1,800, against $3,000 elsewhere. That pulls materially more Quebec clients into quarterly instalment status.
Payroll: two sets of source deductions
Quebec employers remit provincial source deductions to Revenu Québec in addition to their federal remittances. Verify the current provincial remittance schedule with Revenu Québec before advising, because it does not simply mirror the CRA remitter tiers.
Building one calendar across both administrations
Model each obligation separately — T2, CO-17, GST/QST, federal payroll, provincial payroll — on one board rather than maintaining two lists. Two calendars will eventually disagree, and the one that is wrong is always the one someone checked.
Bilingual client communications
Under Bill 96, businesses with 25 or more employees in Quebec for six months must register with the OQLF and undergo francization, covering workplace communications, tools and IT systems. For a firm, that means French-language client-facing documents are an operating requirement.
Frequently asked questions
Do Quebec corporations file both a T2 and a CO-17?
Yes. A Quebec corporation files the federal T2 with the Canada Revenue Agency and the CO-17 corporate return with Revenu Québec. Quebec and Alberta are the only provinces that administer their own corporate income tax.
Who administers GST in Quebec?
Revenu Québec. Under an agreement with the federal government, Revenu Québec administers both the GST/HST and the QST within Quebec — the only province where the provincial agency collects the federal tax. The combined rate is 14.975%.
Why do Quebec residents file two personal tax returns?
Quebec is the only province that administers its own personal income tax. Residents file the federal T1 with the CRA and the TP-1 with Revenu Québec, which means two returns, two assessments and two sets of correspondence per individual client.
Is Quebec's instalment threshold different?
Yes. Quebec residents must pay personal tax instalments where net tax owing exceeds $1,800, against $3,000 for residents of every other province and territory. A larger share of Quebec clients are therefore instalment payers.
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