Reporting the QST

If you have registered for the Québec sales tax (QST) using the registration service in My Account for suppliers outside Québec, you must follow the rules below when reporting and remitting the QST that you collect or that becomes payable during each of your reporting periods.

Determining the reporting period

Your reporting period corresponds to a calendar quarter. Your first reporting period begins on your QST registration date and ends on the last day of that quarter. Your last reporting period ends on the day before your registration ends.

Filing the return

You must file your QST return online using the services in My Account for suppliers outside Québec. The filing and remittance deadline is the last day of the month following the calendar quarter that corresponds to the reporting period.

Reporting period
(if you are registered for My Account for suppliers outside Québec)
Deadline for filing your QST return and making your remittance
January 1 to March 31 April 30
April 1 to June 30 July 31
July 1 to September 30 October 31
October 1 to December 31 January 31

Calculating the specified net tax

To calculate the specified net tax for a reporting period, you must:

  • add the amounts of QST that you collected or that became payable during the reporting period;
  • subtract the amounts of QST that you refunded to a person, credited to a person or adjusted in favour of a person during the reporting period;
  • add the amounts of any bad QST debts you recovered during the reporting period; and
  • subtract the amounts of any bad debts written off during the reporting period.

If the calculation results in a positive amount, that is the specified net tax you must remit to us. If the calculation results in a negative amount, that is the refund of the specified net tax you can claim.

Remitting the specified net tax

If the specified net tax for a reporting period is a positive amount, you must remit the amount to us on or before the filing deadline for your return.

You must remit your payment:

  • through the Internet online payment service of a Canadian financial institution or a financial institution that has an agreement with the Ministère des Finances du Québec; or
  • by international transfer, such as a SWIFT transfer (via the Society for Worldwide Interbank Financial Telecommunication).
Note

Payment instructions are given in the acknowledgement of receipt sent to you when you file your QST returns. The instructions include banking information and a unique payment code for each return.

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