Remittance or Refund
At the end of each reporting period, you must remit the GST and QST you have collected. Note that any amount of tax collectible is considered to have been collected when you complete your GST and QST returns.
We must receive your payment no later than the filing deadline for your return (that is, the date shown on the personalized return you received). The date of receipt of a payment is:
- the date on which we receive it;
- the date on which 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.
If you are claiming a refund or have no remittance to make, you must file your return online or by mail.
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 (form FPZ-500-V), the $50,000 threshold applies to the total GST and QST to be remitted.
Viewing remittance information
Use the View Payments online service to view information about your remittances and payments. For statements of account, use the View a Statement of Account service. Both services are available in My Account for businesses.