Keeping Registers and Supporting Documents

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As soon as you are a registrant, you must begin keeping track of the GST and QST you collect as a supplier, and of the GST and QST you pay on purchases made in the course of your commercial activities.

If you carry on a business or are required to deduct, withhold or collect an amount under a fiscal law, you must keep registers and supporting documents. Your registers must show, for example, the amounts of GST and QST that you collected or that are collectible and the amounts that you paid or are required to pay. This will help you to determine the amount of your remittance or refund when you file your returns and will enable you to provide us with the required information in an audit.

You are required to keep your registers and all supporting documents in the appropriate format and, where applicable, according to rules we determine. The supporting documents (for example, invoices) must show your supplier's name or business name, the billing date and any other information required by law to justify your claims for input tax credits (ITCs) and input tax refunds (ITRs). All documents must be kept at your establishment, your residence, or any other place we designate.

Registers and supporting documents can be kept on paper, on an electronic device or computer system, or on microfilm. However, your registers and documents must meet certain standards. For example, if they are kept on an electronic device or a computer system, they must remain accessible and readable. For more information, refer to the current version of interpretation bulletin LMR. 34-1, Retention and Destruction of Registers and Supporting Documents, on the Publications du Québec website.

Registers and supporting documents are important in case we conduct an audit. You must generally keep them for six years after the end of the last year to which they apply, unless we inform you otherwise. If you object to a notice of assessment or contest a decision on a notice of objection before the court, you must keep all related registers and supporting documents for longer than six years. Note that you can apply for our written authorization to dispose of documents before the date prescribed by law.

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