Effective Date of the Schedule of Contributions  | updated 2011-05-20

A timeline of events has been developed for each obligation year to give companies and organizations a heads up on when their company reports should be filed and their payments remitted. 


 
 2009 Schedule of Contributions 


2009 Schedule of Contributions
Adopted by ÉEQ’s Board of Directors January 21, 2011
Publication in the Gazette officielle du Québec June 1, 2011
2009 Schedule of Contribution comes into force and reporting period begins June 1, 2011
Deadline for submitting Company Reports August 30, 2011
Deadline for paying the contribution before interest is applied September 29, 2011
Date recovery fees are applied December 28, 2011
Deadline for submitting a revision request August 30, 2012





 2008 Schedule of Contributions 


2008 Schedule of Contributions
Adopted by ÉEQ’s Board of Directors January 22, 2010
Publication in the Gazette officielle du Québec July 7, 2010
2008 Schedule of Contribution comes into force and reporting period begins July 7, 2010
Deadline for submitting Company Reports October 5, 2010
Deadline for paying the contribution before interest is applied November 4, 2010
Date recovery fees are applied February 2, 2011
Deadline for submitting a revision request November 4, 2013





 2007 Schedule of Contributions

2007 Schedule of Contributions
Adopted by ÉEQ’s Board of Directors December 12, 2008
Publication in the Gazette officielle du Québec March 25, 2009
Effective date April 8, 2009
New Reporting deadline
[deadline before revision: July 7, 2009]		 August 5, 2009*
New Payment deadline (Application of interest charges)
[deadline before revision: August 6, 2009]		 September 4, 2009*
Date recovery fees are applied November 4, 2009
Deadline for submitting a revision request September 4, 2012

*These dates are updated consequently to the following measures adopted by ÉEQ’s Board of Directors, to limit the impact of the delays related to the reporting system interruption (from April 21, 2009 to May 19, 2009) :

1. Interest due on contributions relating to the 2005 and 2006 Schedules of Contributions is suspended for the length of time the system is down, i.e. about one month, for all reports submitted by May 31, 2009


2. The reporting period and payment deadline for 2007 contributions are extended for the period of time the system is unavailable, thus postponing deadlines shown above.




 2005 and 2006 Schedules of Contributions
 
2005 and 2006 Schedules of Contributions
Publication in the Gazette officielle du Québec February 28, 2007
2005 and 2006 Schedules of Contributions comes
into effect 		March 15, 2007
Company registration and report filing Up to June 13, 2007
Payment of contributions Before July 13, 2007
Application of interest charges As of July 14, 2007*
Application of recovery fees  As of January 1, 2008
Deadline for submitting a revision request October 22, 2010

*This date is updated consequently to the following measures adopted by ÉEQ’s Board of Directors, to limit the impact of the delays related to the reporting system interruption (from April 21, 2009 to May 19, 2009) :

1. Interest due on contributions relating to the 2005 and 2006 Schedules of Contributions is suspended for the length of time the system is down, i.e. about one month, for all reports submitted by May 31, 2009


2. The reporting period and payment deadline for 2007 contributions are extended for the period of time the system is unavailable, thus postponing deadlines shown above.




On October 22, 2010, ÉEQ’s Board of Directors adopted a resolution to set deadlines for companies to submit Company Report revision requests relating to 2005, 2006, 2007 and 2008 Schedules of Contributions. Please see calendars above for details and note that for 2005 and 2006 Schedules of Contributions, as of October 22, 2010:

  • All new Company Report revision requests for 2005 and 2006 are refused; 
  • Any request submitted with incomplete supporting documentation or deemed unfounded on the basis of the data provided is refused and the case closed; 
  • Any change to a Company Report following ÉEQ’s analysis may be pursued until the expiry ÉEQ’s defined period for taking action against a company for non payment of contribution.

 


Did you know? On October 1, 2010, Revenu Québec raised the interest rate on debt to 6%. The rate had not been changed since July 2009. The interest rate applied to contributions that remain unpaid to ÉEQ as of their due date will be raised accordingly.

For more info +  http://www.revenu.gouv.qc.ca/fr/ministere/pen-inter/creance.aspx