Mandatory Electronic Filing

Revenu Québec has announced new electronic filing requirements with the aim of harmonizing the QST and GST/HST systems.

For reporting periods ending on or after July 1, 2010, you are required to file your GST/HST and QST returns electronically if you are in one of the situations described below.

Agents with annual taxable supplies greater than $1.5 million

If you have annual taxable supplies greater than $1.5 million (except if you are a charity), you are required to file your GST/HST and QST returns electronically 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
software authorized by Revenu Québec (you must be registered for Clic Revenu – Businesses).

Agents required to provide additional information related to the GST/HST

If you are in one of the situations described below, you must file your GST/HST and QST returns using the GST/HST and QST Returns service from Clic Revenu – Businesses.

You have annual taxable supplies, including zero-rated supplies, greater than $10 million and you must recapture input tax credits for the provincial portion of the HST in Ontario and British Columbia.
You are a financial institution that is not a selected listed financial institution (such as a bank, a trust corporation, a credit union, an insurance corporation, a segregated fund of an insurer or an investment plan) that must recapture input tax credits for the provincial portion of the HST in Ontario and British Columbia.
You are a housing builder and you fall into at least one of the following situations:
- You have taxable supplies of more than $1.5 million and you benefit from rebates transferred by the purchaser.
- You sold housing property in Ontario or British Columbia and you benefit from transitional rebates transferred by the purchaser.
- Prior to June 2009, you sold grandparented housing in Ontario or British Columbia.

Online services

You can use the GST/HST and QST Returns online service if you are in one of the following situations:

You are registered for Clic Revenu – Businesses.
You have a clicSÉQUR express access code (if you do not have an access code, you can obtain one by contacting our technical support for online services.