GST and QST Instalments

Making instalments

As a rule, you must remit the GST in four quarterly instalments if: 

  • you file your returns annually;
  • the net amount of GST you expect to pay for the current year is $3,000 or more; and
  • the net amount of GST you paid for the previous year is $3,000 or more.

The same rule applies to the QST.

To make your payments, you must complete the copy of form FPZ-558-V, GST/HST and QST Instalments, that we send you.

The $3,000 limit refers to the total net tax payable by the business. If the business has branches or divisions that file separate returns, the limit refers to the total net tax payable by the business as a whole, including the tax collected by its branches and divisions.

Important

As the QST rate (9.975%) is higher than the GST rate (5%), you may be required to make QST instalments even if you do not have to make GST instalments. Contact us if this situation applies to you.

Calculating instalment payments

You can use the return you file at the end of your fiscal year to calculate the net amount of GST and QST you actually owe (or the refund you may claim) and to adjust your future quarterly instalments as required.

You can also use one of the following forms to calculate the amount of your instalment payments:

You must make your payment within a month after the last day of each quarter of your fiscal year.

Payment methods

You can make your instalments in any of the following ways:

Date of receipt of a payment

The date of receipt of a payment is the date on which the financial institution or Revenu Québec receives it.

To avoid being charged late-filing penaltiespenalties for failing to file or interest, see the remittance schedules for the QST and GST/HST.

Viewing payment information

Use the View the Business's File online service to view information about the business's returns, refunds, rebates, remittances and payments. For statements of account, use the View a Statement of Account service. Both services are available in My Account for businesses.

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