Québec taxpayers who are unable to pay their taxes in full by the required deadline can make a proposal to Revenu Québec to pay those taxes on an instalment basis.

Revenu Québec recently updated and re-issued two related forms. The first form is used by taxpayers to make a payment proposal, while the second enables taxpayers to calculate amounts (including interest) which will be payable under the proposal and to set up a pre-authorized debit arrangement.

The updated forms are available on the Revenu Québec website at https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/lm-30-v/ and https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/lm-31-v/. Detailed information on the rules and policies for payment arrangements can be found on the same website at https://www.revenuquebec.ca/en/one-mission-concrete-actions/ensuring-tax-compliance/debt-collection/collection-of-tax-debt/paying-tax-debt-in-instalments/.