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 GST/HST and QST return filed using the online service in My Account for businesses for the reporting period in which the taxes became payable.

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, Detailed GST/HST and QST Calculations and Return Respecting Taxable Real Property (Immovables), Taxable Carbon Emission Allowances and Imported Taxable Supplies or form FPZ-2034.CD-V, Detailed GST/HST and QST Calculations and Return Respecting Taxable Real Property (Immovables), Taxable Carbon Emission Allowances and Imported Taxable Supplies, as applicable, if you are filing a joint GST/HST-QST return;
  • form FPZ-34.CD-V, Detailed GST/HST Calculations and Return Respecting Taxable Real Property, Taxable Carbon Emission Allowances and Imported Taxable Supplies, if you are filing a GST/HST return;
  • form VDZ-471.CD-V, Detailed QST Calculation and Return Respecting Taxable Immovables or Taxable Carbon Emission Allowances, if you are filing a QST return.

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

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.

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