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 (a postdated cheque is considered to be received on the date it can be cashed); or
- 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.
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.
- 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.