Reporting the QST

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

Note

If you have registered for the QST in one of the usual ways, you must follow the general rules of the QST system in reporting 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.

Filing the return

You must file your QST return using our online services, regardless of whether you are entitled to a QST refund. The filing deadline is the last day of the month following the calendar quarter that corresponds to the reporting period.

Reporting period
(if you registered for the QST using the registration service reserved for suppliers outside Québec)
Deadline for filing your QST return
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 net QST

To calculate the net QST 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, during the reporting period, you refunded to a person, credited to a person or adjusted in favour of a person, and in respect of which you issued a credit note to the person;
  • add the amounts of any bad QST debts you recovered during the reporting period; and
  • subtract the amounts of any debts established to be bad debts during the reporting period.

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

Remitting the net QST

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

You must remit your payment:

  • through the 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.

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