Filing Returns

Because the GST and QST are administered by Revenu Québec, you can use a combined GST/HST-QST return.

You must file a return, duly completed and signed, whether the amount payable is positive, negative or nil. Your return must reach Revenu Québec:

no later than one month after the last day of the period covered if you file monthly or quarterly
no later than three months following the end of your fiscal period if you file annually

If you are an individual and your fiscal period ends on December 31, you have until June 15 of the following year to file your return. However, any GST or QST payable must be remitted by April 30.

Filing modes

As a rule, you can file your GST/HST-QST return electronically or send it to us by mail.

Important

You must file electronically for reporting periods ending on or after July 1, 2010, if you fall into at least one of the following situations:

You and your associates have annual taxable supplies greater than $1.5 million (except charities).
You are required to recapture input tax credits for the provincial portion of the HST on certain taxable supplies acquired in Ontario or British Columbia.
You are a builder who is affected by the transitional housing measures applicable to the HST in Ontario and British Columbia.

Filing electronically

GST/HST and QST returns can be filed using:

the GST/HST and QST Returns online service, which you can access via clicSÉQUR or clicSÉQUR express
an Online Payment service offered by a participating financial institution (such a service can be used by agents, except those who are required to provide additional information related to the GST/HST)
software authorized by Revenu Québec (you must be registered for Clic Revenu – Businesses)