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The Charter of the French language and its regulations govern the consultation of English-language content.

Clothing Manufacturers

You have certain obligations to meet if you manufacture clothing (in whole or in part) or have clothing manufactured (in whole or in part), and you are registered or are required to be registered for the QST.

Filing an information return

You must file an information return (form VDZ-350.49-V, Subcontracting Expenses Information Return – Clothing Industry) along with your QST return every month, even if you did not use subcontracting services during the reporting period.


You are not required to file the return in respect of:

  • clothing made solely for the needs of your business or for sale;
  • clothing made to measure for individuals; and
  • footwear and jewellery you manufacture or have manufactured.
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Information about subcontractors

You must provide information only about the subcontractors (including self-employed persons) that manufactured clothing for you (in whole or in part), where the supply of the service was made in Canada. You do not need to include subcontractors you hired to maintain or repair your equipment.


You must provide information on the businesses that provided embroidering, silk-screening, printing, pressing and prewashing services.

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Give the following information with regard to each subcontractor:

  • name, address and telephone number;
  • the total charged for the work (that is, the total of the amounts that you paid or owe for the work during the reporting period in question, minus any amounts you reported for a previous period); and
  • QST identification and file numbers and the amount of QST payable with respect to the amounts reported (or, if the subcontractor is an individual and is not registered for the QST, his or her social insurance number.

Filing deadline

We must receive the information return no later than one month after the end of your reporting period.

Send the form to one of the following addresses:

  • Revenu Québec
    3800, rue de Marly
    Québec (Québec)  G1X 4A5
  • Revenu Québec
    C. P. 3000, succursale Place-Desjardins
    Montréal (Québec)  H5B 1A4

Consequences of failing to file

If you do not file the information return or do not provide all the required information, you will not be able to deduct the expenses from your net income or claim an input tax refund (ITR) with respect to any unreported amounts or any amounts for which you did not provide all the required information. You may also incur penalties.

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