Quebec filing season: a two-return checklist for 2025 income

The 2026 filing season concerns income earned in 2025. By this guide's September 27, 2026 source check, the ordinary filing deadlines had passed. Use the calendar to identify unfinished work, then follow the document and confirmation steps below. For a balance or an outstanding demand, consult the prior-year filing guide instead of waiting for another season.

Mark payment and filing separately

2025 situation	Ordinary filing date in 2026	Ordinary balance-payment date
Most individuals	April 30	April 30
You or your spouse carried on a business	Generally June 15	April 30

The business extension has exceptions, including the CRA's tax-shelter-business rule. A death can also change the deadline. The CRA calendar explains those cases. Extra time to assemble business schedules did not extend the payment deadline. This table does not announce the 2027 electronic filing window.

Build one inventory with two columns

Keep a checklist by payer and income type rather than a single total of slips received. A T4 and an RL-1 from the same employer relate to the same employment but feed different returns; they are not two separate wages to add together.

Record group	Federal file	Quebec file or question
Employment	T4 and any employer corrections	RL-1 and Quebec-specific boxes
Tuition	T2202 and prior unused amounts	RL-8, tuition receipts and Schedule T
Childcare	Receipts and facts needed for T778	RL-24 where issued; Schedule C eligibility
Housing	Address and household changes	RL-31 or the owner's municipal roll identifier for Schedule D
Business or rental activity	Annual ledger and supporting invoices	Provincial business/rental schedules, not just T slips

The 2025 Quebec package supplies the schedules. A document's presence is not proof of eligibility: record the person concerned, the year, any reimbursement and any claim already made by another household member.

A missing slip is an exception to resolve

First contact the issuer and compare your official tax-account records with what you expected to receive. An account import is useful evidence, but it does not establish that every payer has reported everything.

CRA's 2025 guide permits an estimate based on a final pay stub or other statement when a missing information slip cannot be obtained by the deadline. Keep the calculation and the attempts to obtain the slip. That is different from guessing an expense or assuming a missing slip means no income. Check the corresponding Quebec treatment and flag the estimate to the preparer.

Hypothetical file: an employee has the first employer's slips but is missing the second employer's final statement. The checklist shows the missing payer and estimated amount separately. Once a corrected slip arrives, compare it with the filed figures before deciding whether an adjustment is needed; do not enter the same income a second time.

Close the transmission loop twice

Save the federal and Quebec submission confirmations independently, alongside the final copies you approved. A saved draft, payment receipt or federal acknowledgement is not evidence that both returns were received. Review each notice of assessment when it arrives: compare income, payments, carryforwards and any requested documents with your filed copy.

For a Quebec error after filing, use the applicable correction channel rather than sending a duplicate return. Revenu Québec's correction instructions distinguish My Account, authorized software and paper requests.

What to send with a Montreal personal-return file

Send the document inventory, previous notices, outstanding government letters and a short list of unresolved items through the private intake path. Keep payment and filing questions separate in that list. Our Montreal individual tax-return service describes the personal-return scope; business books and rental-property work should be identified before preparation starts.

This is a preparation checklist for 2025 returns, not a tax-result prediction. Sources were accessed September 27, 2026; special filing situations require their own deadline review.

General information only; this guide does not constitute personalized tax advice.