A person that is not a GST and QST registrant must report and pay GST and QST in the following situations:

• The person collected or should have collected the GST and QST on the sale of a taxable immovable to a person that is not a GST and QST registrant.
• The person collected GST and QST in error or collected too much GST and QST.
• The person is an individual who appropriated an immovable for his or her personal use, the use of a related individual or the use of his or her former spouse, and, immediately before the appropriation, the immovable:
  • was not a residential complex;
  • was held for supply or was used or held for use as capital property in the course of a business or a commercial activity of the individual.
• The person is a municipality and should have collected GST and QST on the sale of movable property that is capital property of the person.
• The person is a designated municipality and should have collected GST and QST on the sale of designated municipal property that is capital property of the person.

If you are in one of the situations above, complete form FP-505.D.F-V, GST/HST - QST Return for a Person That Is Not a GST/HST or QST Registrant, and send it to us with form FP-505-V, Special-Purpose Returns.

Other situations

In the case of a taxable supply imported into Canada or brought into Québec, complete form FP-505.D.B-V, GST/HST Return Respecting Supplies Imported by a Person That Is Not a GST/HST Registrant, or form FP-505.D.D-V, QST Return Respecting Property or a Service Brought into Québec by a Person That Is Not a QST Registrant.

In the case of the self-supply of a residential complex, complete form FP-505.2-V, GST/HST and QST Return for the Self-Supply of a Residential Complex.

In the case of taxable real property acquired from a supplier that is not required to collect the taxes, complete form FP-505.D.A-V, GST/HST – QST Return Respecting the Purchase of Taxable Immovables or Taxable Carbon Emission Allowances.