Remittance or Refund
At the end of each reporting period, you must remit any GST and QST payable.
- 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.
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.
You can remit the GST and QST you have collected in any of the following ways:
- 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);
- in person at a financial institution (the date of payment is the date on which the payment is made at the ATM or with the teller); 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 $50,000 or more, you are required to make your payment through a financial institution (online or in person). If you file a single return for both the GST and the QST, the $50,000 threshold applies to the total GST and QST to be remitted.
- If you do not have a payment to make, or if you are claiming a refund, you must file your return online or by mail.
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.
Log in to My Account for businesses to view your remittances and refunds, as well as your statement of account.