Filing Options

As a rule, you can file GST/HST and QST returns online or by mail.

Filing electronically

GST/HST and QST returns can be filed using:

  • either of the following online services in My Account for businesses
    • File a GST/HST and QST Return, or
    • File a GST/HST Return;
  • software that Revenu Québec has authorized for filing a GST/HST and QST return; or
  • a financial institution's online payment service that lets you file a return and pay your balance due in the same transaction.
Required online filing

For reporting periods ending on or after July 1, 2010, the following GST and QST registrants must file their GST and QST returns online:

  • registrants (other than charities) whose total annual taxable supplies exceed $1,500,000 for GST purposes;
  • registrants subject to the input tax credit (ITC) recapture measure for the provincial portion of the HST paid on certain goods and services acquired in Ontario and Prince Edward Island; and
  • builders affected by the transitional provisions concerning new housing in Ontario and Prince Edward Island.

Filing by mail

To file your GST/HST and QST returns by mail, complete form FPZ-500-V, GST/HST–QST Return, which we sent you.

This form has a detachable remittance slip, which allows you, if applicable, to make your combined GST/HST–QST remittance in a single payment. Click Remittance or Refund for more information.

If you do not receive a personalized return at least 15 working days before the filing deadline, or if you lost the one that was sent to you, contact our client services.

Other forms

Businesses that cannot use the combined GST–QST return must file form FPZ-34-V, GST/HST Return, and form VDZ-471-V, QST Return, as applicable.

Certain businesses and organizations may apply to have their branches or divisions file separate GST and QST returns. To do so, they must use form FP-2010-V, Application or Revocation of Application to File Separate Returns or Rebate Applications.

Viewing a return

Use the View GST/HST and QST Returns Filed Online service if you need information about returns you filed online.

If you need information about all the returns you filed (online and on paper), use the View Payments online service. For statements of account, use the View a Statement of Account service.

These services are all available in My Account for businesses.

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