Remittance or Refund

If your business is registered for consumption taxes, no interest will be calculated or charged on GST/HST and QST remittances and instalment payments from April 2 to June 30, 2025. However, you must still file your returns. For more information, see Deferral of GST/HST, QST and Corporate Income Tax Payments.

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

You must generally remit the net tax calculated on the GST and QST you collected.

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 received date

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 it is processed by a financial institution for remittance to the Minister of Revenue of Québec (regardless of payment method).

To avoid interest and penalties, make sure you account for processing by your financial institution.

If your filing deadline falls on a Saturday, Sunday or statutory holiday, the deadline is extended to the next day that is not a Saturday, Sunday or statutory holiday.

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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).

If the amount of GST or QST to be remitted is $10,000 or more, you are required to make your payment electronically, unless special circumstances make this impossible.
If you file a single return for the GST and QST, the $10,000 threshold applies separately to each tax.
You must file a return even if you do not have a payment to make or you are claiming a refund.
If you can't pay your tax debt in a lump sum because of your financial situation, you can reach a payment agreement with us, subject to certain conditions, where you pay your debt in several instalments.

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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

Since fall 2025, businesses that are registered for My Account for businesses have received most of their communications online. The next time the person in charge of using online services for a business logs in to My Account, they must accept the new conditions for use.

Businesses can change their communication preferences in My Account for businesses. The shift will help us provide faster, more secure, convenient and environmentally friendly services.

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