Remittance or Refund

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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. 
Note

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.

Payment options

You can remit the GST and QST you have collected in any of the following ways:

Note
  • 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.

Refund

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.

Viewing remittance or refund information

Log in to My Account for businesses to view your remittances and refunds, as well as your statement of account.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter