At the end of each reporting period, you must remit any GST and QST payable.

We must receive your payment no later than the filing deadline for your return for the period (as shown in My Account for businesses). Payment is considered to be received on: 

• the date we receive it (a postdated cheque is considered to be received on the date it can be cashed); or
• the date a financial institution receives it. 

Payment options

You can remit the GST and QST you collected in these ways:

• electronically, 
  • using the online payment service of a financial institution,
  • by pre-authorized debit, if you use the online filing services in My Account for businesses (you must have authorized us to deduct amounts owing from your account by completing form LM-2.DP-V, Payer's Pre-Authorized Debit Agreement – Business PAD),
  • at a financial institution or an ATM (check with your financial institution to see if it offers these payment options); or
• by mail (you must write your GST account number and your identification number on the cheque). 

Refund for government departments and bodies

A federal or Québec government department or body that is not required to pay consumption taxes must use the Apply for a QST Rebate (Government Departments and Agencies) express service, which is accessible (only in French) with a clicSÉQUR access code.

Viewing remittance or refund information

Log in to My Account for businesses to view your remittances and refunds, as well as your statement of account.