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GST and QST Remittances: Sole Proprietorships

As a rule, Revenu Québec must receive annual GST and QST returns and remittances no later than three months after the end of the reporting period.

The time limit changes, however, for individuals who are GST and QST registrants and

  • who earn business income (other than property income) for income tax purposes;
  • who have an annual reporting period; and 
  • whose fiscal year ends on December 31.

Individuals in the situation described above have until June 15 of the following year to file their returns.

Note, however, that they must make remittances of any GST and QST payable no later than April 30.

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