Filing Frequency

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You must have the same fiscal year under the GST and QST systems so that your filing frequencies are identical for the two taxes. As a rule, the fiscal year is identical to the taxation year for income tax purposes. You can make an election regarding your filing frequency when you register for the GST and QST.

We will assign your filing frequency for GST and QST purposes on the basis of your and your associates' total annual taxable sales made in Canada. Your assigned filing frequency (monthly, quarterly or annual) is shown on your confirmation of registration.

You must remit the amount of net GST and QST payable, or claim your refund, when you file your return.

Note

If you file on an annual basis, you must generally remit the GST and the QST in four instalments. For more information, see GST and QST Instalments.

Filing deadline

We must receive monthly and quarterly returns no later than one month after the end of the period covered by the return.

We must generally receive annual returns no later than three months following the end of the period covered by the return.

Note

If you are an individual who is a registrant and you meet the following two conditions, you have until June 15 of the following year to file your GST and QST return:

  • You have business income (other than property income) for income tax purposes.
  • You have an annual filing frequency and a fiscal year that ends on December 31 for GST and QST purposes.

Keep in mind, however, that you must remit any GST or QST due by April 30 of the following year.

Dates to remember
Monthly or quarterly reporting period
One month after the last day of your reporting period Filing deadline for GST and QST returns
Annual reporting period
Three months after the last day of your reporting period Filing deadline for GST and QST returns
Last day of the month following the end of each quarter in your fiscal year Deadline for instalment payments of GST and QST (if you are required to pay instalments)
April 30
(for sole proprietorships)
Deadline for remitting GST and QST if your fiscal year ends on December 31
June 15
(for sole proprietorships)
Filing deadline for GST and QST returns if your fiscal year ends on December 31
Note
See the remittance schedules for the remittance deadline that applies to your filing frequency.

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