Measures Pertaining to Consumption Taxes

Annual return

Businesses and their associates with up to $1.5 million in annual taxable supplies, including zero-rated supplies, can file a single annual Québec sales tax (QST) return. Formerly, the limit was $500,000.

As a result of this change, over 123,000 businesses can file a single annual return.

Annual payment

Businesses whose QST remittable is less than $3,000 can make a single annual payment to Revenu Québec. Formerly, the limit was $1,500.

This measure has simplified the tasks for over 43,000 businesses.

At the end of each year, we review your file and make any necessary change to the frequency of your instalments. However, should your situation change during the year and you wish to take advantage of these measures, contact us.

Last Updated: 2010-05-06