Reporting QST and GST/HST

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If you are a registrant, you must file a GST and a QST return for each reporting period even if you are not entitled to a refund or have no amount payable. Because the GST and QST are both administered by Revenu Québec, you can use a combined GST/HST-QST return.

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

You may also be charged a penalty if you are required to file your GST and QST returns online and you fail to do so.

Calculating net tax

You can complete your GST and QST returns once you have calculated:

  • the GST and QST you collected or were required to collect (that is, tax billed but not paid) on your taxable supplies (excluding zero-rated supplies) during the reporting period; and
  • the input tax credits (ITCs) and input tax refunds (ITRs) to which you are entitled for the GST and QST you paid or were required to pay on your purchases during the reporting period.

If the amount of your ITCs and ITRs is greater than the amount of the GST and QST you collected or were required to collect during the same reporting period, the difference is your refund. In the opposite case, the difference is the amount you must remit to us. Whether you have a refund or an amount payable, any adjustments that you have made must be taken into account no later than the filing deadline for your return.

Determining GST and QST amounts due

To determine the GST and QST payable, use two columns in your sales book to enter the GST and QST that you billed on taxable supplies (excluding zero-rated supplies) for the reporting period concerned, and two columns in your purchase book to enter the GST and QST that were billed to you during the same reporting period and that entitle you to ITCs and ITRs.

Since the taxes may be included in the total price, it is important that your method allows you to identify the tax amounts.

Click When to Collect GST and QST to find out when tax is considered paid and when consideration is considered due in the case of leases, vending machines, partial payments and conditional sales.

In addition, when calculating net tax on your return for a given period, you must take into account all ITCs and ITRs claimed for the period, including those applicable to previous periods. You may also take into account any amounts that, further to an adjustment, can be deducted in the calculation of your net tax for the period. These amounts generally correspond to the GST and QST you paid or were required to pay.

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