You can generally file GST/HST and QST returns online or by mail. However, some GST or QST registrants have to file their return online.
Watch this video about consumption tax returns to learn more about how to file returns with My Account.
- The service in My Account for individuals is currently only available to taxi business operators.
- Only My Account for businesses lets you view your entire tax file (i.e. past returns and account statements).
You can also file a GST/HST and QST return using:
- the online service for filing GST/HST and QST returns in My Account for businesses;
- the GST/HST and QST Returns express service, which you can access using a clicSÉQUR express access code;
- software that Revenu Québec has authorized for filing GST/HST and QST returns; or
- a financial institution's online payment service that lets you file a return and pay your balance due in the same transaction.
Note that Schedule A of the online return cannot be filed online. See Additional Information for New Housing Builders to find out how to go about filing it.
To file your GST/HST and QST returns by mail, complete the GST/HST-QST Return (form FPZ-500-V) that we sent you.
The return includes a detachable remittance slip that you can use to make your combined GST/HST–QST remittance in a single payment. Click Remittance or Refund for more information.
If you do not receive a personalized return at least 15 working days before the filing deadline, or if you lost the one that was sent to you, contact our client services.
Some businesses and organizations may apply to have their branches or divisions file separate GST and QST returns. To do so, they must use form FP-2010-V, Application or Revocation of Application to File Separate Returns or Rebate Applications.
The following registrants must file their GST and QST returns online:
- GST and QST registrants (other than charities) whose total annual taxable sales in Canada exceed $1,500,000 for GST purposes;
- registrants subject to the input tax credit (ITC) recapture measure for the provincial portion of the HST paid on certain goods and services acquired in Ontario and Prince Edward Island;
- builders affected by the transitional provisions concerning new housing in British Columbia, Prince Edward Island, New Brunswick, Nova Scotia, Ontario or Newfoundland and Labrador.
If you accepted the conditions for using the Register for the GST/HST and QST – Drivers for a Transportation System Operator Under Agreement online service, you must file an annual return online for the period ending on December 31 of each year.
For more information, see Drivers Related to a Transportation System Operator Under Agreement.
Log in to My Account for businesses to view your filed returns and your statement of account.