To file the TP-1 in Quebec, gather your RL slips and receipts, complete the TP-1 form with any schedules that apply to your situation, and send it to Revenu Québec either online through certified tax software with NetFile Québec or by mail to the Québec City or Montréal processing address. The deadline is April 30, and any tax you owe is due the same day. Online filing for the 2025 tax year opens February 23, 2026.1Canada Revenue Agency. What You Need to Know for the 2026 Tax-Filing Season
The TP-1 is separate from your federal return. Quebec residents file two returns each year, one to the Canada Revenue Agency and one to Revenu Québec, and the provincial return handles your Quebec income tax, Quebec Pension Plan and Quebec Parental Insurance Plan contributions, prescription drug insurance premium, and provincial credits.
Who Has to File
If you lived in Quebec on December 31, you must file a TP-1 if any of these apply: you owe income tax, you owe a QPP contribution, you owe a QPIP premium, you sold or transferred capital property, you earned business income, or you received advance payments during the year of credits such as the childcare expense credit or the Work Premium. Revenu Québec needs the return to reconcile those advance payments against your actual income.2Revenu Québec. Are You Required to File an Income Tax Return
Even if none of those triggers apply, filing is generally worth doing. The Solidarity Tax Credit, the Work Premium, and the GST/HST credit all require a filed return, so skipping the TP-1 means giving up money you would otherwise receive. The basic personal amount for 2026 is $18,952, so if your income is below that you won’t owe provincial tax, but the credits still flow only to filers.3Revenu Québec. Employers – Principal Changes for 2026
Key Dates
April 30 is the deadline to file the TP-1 and pay any balance owing. If you or your spouse ran a business, you have until June 15 to file, but any tax owed is still due April 30. When either date falls on a weekend, it moves to the next business day.4Revenu Québec. Deadline for Filing Your Income Tax Return
These dates line up with the federal deadlines, so you’re working to one calendar for both returns. Missing the provincial one triggers a Revenu Québec penalty that runs independently of anything the CRA does.
What to Gather Before You Start
You’ll need your Social Insurance Number and every RL slip you received for the year. RL slips are Quebec’s counterpart to federal T-slips and carry province-specific figures, including Quebec tax withheld. The most common are:
- RL-1, employment income and source deductions
- RL-2, retirement and annuity income, including registered pension plans, RRSPs, RRIFs, and QPP payments5Revenu Québec. Guide to Filing the RL-2 Slip – Retirement and Annuity Income
- RL-3, investment income such as dividends and interest
- RL-5, social assistance and workers’ compensation payments
Pull together receipts for anything you plan to deduct or claim: professional dues, union fees, childcare expenses, moving costs, medical expenses, charitable donations. Revenu Québec cross-checks the numbers on your RL slips against what employers and institutions have already reported, so any discrepancy gets flagged. Hold onto your slips and supporting documents for six years after the tax year they cover.6Revenu Québec. What to Do with Your RL Slips, Receipts and Other Supporting Documents
Filing Online Through NetFile Québec
Most people file electronically using certified commercial tax software with the built-in NetFile Québec feature.7Revenu Québec. Filing Your Income Tax Return Online The software walks through the TP-1 line by line, calculates your provincial tax, adds the schedules you need, and transmits everything to Revenu Québec. You get a confirmation number right away, and that number is your proof of filing.
Online returns generally produce a notice of assessment within 14 days.8Revenu Québec. Notice of Assessment If you’re expecting a refund, direct deposit is the fastest way to get it. Set it up through My Account on the Revenu Québec website or by attaching a voided cheque.
Filing by Mail
Paper filing is still an option. Assemble the package with the TP-1 form on top, followed by your schedules, then your RL slips in numerical order.9Revenu Québec. Filing Your Income Tax Return by Mail Send it to one of two addresses, depending on where you live:
- Québec City area: Revenu Québec, 3800, rue de Marly, C. P. 25555, succursale Terminus, Québec (Québec) G1A 1B9
- Montréal area: Revenu Québec, C. P. 2500, succursale Place-Desjardins, Montréal (Québec) H5B 1A3
Paper returns take about 28 days to assess, double the online turnaround.8Revenu Québec. Notice of Assessment
Provincial Items the TP-1 Handles
Several lines on the TP-1 have no federal equivalent, and getting them right is the main reason the provincial return isn’t just a copy of the federal one.
Prescription drug insurance. Every Quebec resident must carry prescription drug coverage, either through a group plan or through the public plan run by the RAMQ. Schedule K of the TP-1 determines whether you owe a premium for the public plan. Even if you’re covered by a group plan and owe nothing, you still complete Schedule K to confirm your coverage. Skipping it is a common mistake that results in paying a premium you don’t actually owe.10Revenu Québec. Premium Payable Under the Quebec Prescription Drug Insurance Plan
QPP and QPIP. The return reconciles your Quebec Pension Plan and Quebec Parental Insurance Plan contributions. For 2026, the base QPP employee rate is 5.3%, with a 1% first supplementary contribution, and a 4% second supplementary contribution on earnings between the maximum pensionable earnings and the additional maximum.11Revenu Québec. Employee Contribution to the Quebec Pension Plan The QPIP employee premium is 0.430% of insurable earnings up to $103,000.12Revenu Québec. Maximum Insurable Earnings and the Quebec Parental Insurance Plan Premium Rate If your employer withheld the correct amounts, these lines simply confirm what already came off your paycheques. Self-employed filers calculate and pay both portions through the TP-1.
Refundable credits. The Solidarity Tax Credit, paid monthly, requires you to complete the relevant schedules with your TP-1, and payments stop if you don’t file.13Revenu Québec. Solidarity Tax Credit – Individuals The Work Premium is claimed on the return if your work and family income fall within the thresholds for your household type.14Revenu Québec. Eligibility Requirements for the Work Premium Tax Credits Residents aged 70 or older can claim the Tax Credit for Home-Support Services for Seniors, with the eligible services varying by housing situation.15Revenu Québec. Tax Credit for Home-Support Services for Seniors
Quebec’s provincial tax brackets for 2026 range from 14% on the first band of taxable income above the basic personal amount up to 25.75% on income over $132,245.3Revenu Québec. Employers – Principal Changes for 2026 These rates sit on top of federal tax, and Quebec residents get a 16.5% abatement on the federal return to compensate for the province collecting its own income tax. The abatement is applied federally, not on the TP-1.
Paying a Balance
If you owe, you have a few options. Online banking is the most common: add “Revenu Québec – Code de paiement” as a payee at your financial institution and enter the 20-digit payment code from your notice of assessment or remittance slip. Credit card payments go through PaySimply, a third-party service that charges a convenience fee. You can also pay in person at a financial institution with a provincial remittance voucher.16Revenu Québec. Making Payments Online
Instalment Payments
If your tax bill is large enough, Revenu Québec expects payment during the year rather than all at once. Quarterly instalments are required when your estimated net tax for the current year exceeds $1,800 and your net tax in one of the two previous years also exceeded $1,800.17Revenu Québec. Instalment Payments Net tax means your income tax after Quebec tax withheld at source and refundable credits.
The instalment dates are March 15, June 15, September 15, and December 15. Farmers and fishers pay once, by December 31.18Revenu Québec. Making Instalment Payments Missing an instalment doesn’t produce a penalty on its own, but interest accrues on the shortfall.
Fixing an Error After Filing
If you notice a mistake after your return has gone in, request an adjustment using form TP-1.R-V. The fastest way is through My Account on the Revenu Québec website rather than the paper form.19Revenu Québec. Request for an Adjustment to an Income Tax Return
You can go back ten years. In 2026, that means adjustments for any tax year from 2016 through 2025.20Revenu Québec. Correcting an Error or Omission Attach supporting documents to the request. Revenu Québec won’t process an adjustment on revised numbers alone.
Penalties and Interest If You’re Late
Filing late with a balance owing costs 5% of the balance up front, plus 1% for each full month the return is late, up to 12 months. At the cap, the penalty reaches 17% of the unpaid amount.21Revenu Québec. Late-Filing Penalties If you owe nothing, no late-filing penalty applies, though you may lose credits and refunds by not filing.
Interest compounds daily on unpaid balances. For the first quarter of 2026 the rate is 8%, dropping to 7% for the second quarter, and it’s updated each quarter.22Revenu Québec. Interest Rates on Debts Interest runs on top of the late-filing penalty, so both can apply at once. If you can’t pay the full balance by April 30, file on time anyway. That eliminates the penalty and leaves only interest to deal with.