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, you must file the following monthly:

• a QST return
• form VD-350.49-V, Information Return: Clothing Industry

Filing an information return

You must complete and file an information return every month, even if you did not use subcontracting services during the reporting period. You must file your information return no later than one month after the end of your GST and QST reporting period.

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.

Give the following information for each subcontractor:

• name, address and phone 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)
• QST identification and file numbers and the amount of QST payable for the amounts reported (or, if the subcontractor is an individual and is not registered for the QST, their social insurance number)

Filing methods

You can file form VD-350.49-V online using our service for submitting consumption tax returns or rebate applications. You can access the service in:

• My Account for Individuals
• My Account for Businesses
• My Account for Professional Representatives
• clicSÉQUR express

You can also mail 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.