Goods Returned by a Customer

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If you provide a refund or credit on goods returned by a customer, you can refund or credit the corresponding GST and QST to the customer. In either case, you must prepare a credit note and give it to your customer.

The note must include the following information:

  • a statement to the effect that the document is a credit note;
  • your name or business name and your GST and QST registration numbers;
  • the customer's name or business name;
  • the date on which the credit note is issued;
  • one of the following:
    • the amount of the adjustment, credit or refund,
    • a statement specifying that the total amount includes the tax adjustment, credit or refund, and also providing the tax rate applicable to each good or service and the reduction applicable to all goods or services or to each good or service.

A debit note provided by the customer and containing the information specified above is also acceptable.

You can deduct the GST and QST you refunded (or credited) to the customer from the net tax for the reporting period during which the credit or debit note was prepared, provided you have already taken the tax into account in the calculation of net tax for the reporting period concerned or a previous reporting period. The customer, in calculating net tax, is required to add the tax refunded by you. This is particularly important if the customer is a registrant and claimed an input tax credit (ITC) and an input tax refund (ITR) for the tax initially paid.

If you refund only a percentage of the purchase price (for example, 85%) and keep the balance to cover repackaging or other expenses, you must refund only 85% of the tax initially collected. You must also prepare a credit note (or request a debit note) for that amount.

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