Reporting and Remitting

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If you are a GST/HST and QST registrant and you purchase taxable emission allowances for use or supply primarily (more than 50%) in your commercial activities, you are generally required to report the taxes payable on lines 114 and 214 of the return for the reporting period in which the taxes became payable, using the File a GST/HST and QST Return online service.

If you file your return using a paper form, you must report the taxes on lines 114 and 214 in Part 2 of the appropriate form below:

  • form FP-500-V or FPZ-2034.CD-V, both of which are titled Detailed Calculations (GST/HST – QST), if you are filing a joint GST/HST-QST return;
  • form FPZ-34.CD-V, Detailed GST/HST Calculation, if you are filing a GST/HST return;
  • form VDZ-471.CD-V, Detailed QST Calculation, if you are filing a QST return.

The taxes must be reported and remitted no later than the deadline for filing the return.

The forms are currently being updated to take into account the new measures in effect since June 27, 2018.

Non-commercial use and non-registrant purchasers

If you are a GST/HST and QST registrant and you purchase taxable emission allowances for use or supply other than primarily in your commercial activities, or if you purchased taxable emission allowances but are not a registrant, you must report the taxes payable using form FP-505.D.A-V, GST/HST – QST Return Respecting the Purchase of Taxable Immovables or Taxable Carbon Emission Allowances. You must generally file the return and remit the taxes by the end of the month following the month in which the taxes became payable.

Note that the form is currently being updated to take into account the new measures in effect since June 27, 2018.

Transitional measure

As a transitional measure to ensure that purchasers can wait until after June 27, 2018, to report the taxes that became payable but were not collected by that day, the timing of the required reporting is different than under the usual rules. Specifically, the taxes must be reported in the purchaser's return for the reporting period that includes June 27, 2018, rather than in the return for the period during which the taxes became payable.

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