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Published | Category : GST and QST

October 31, 2021: Deadline for Reporting QST on a Benefit Granted by a Dealer That Is a Large Business Concerning the Personal Use of a Motor Vehicle by an Employee

The Act to amend the Taxation Act, the Act respecting the Québec sales tax and other provisions (S.Q. 2021, c.18) was given assent on June 4, 2021.

It sets a deadline for dealers that are large business and that made motor vehicles available to their employees or shareholders from 2018 to 2020 but did not report the QST on the resulting benefits. The deadline is October 31, 2021. Interest and penalties apply after that date.

For more information, click Use Of Courtesy Or Demonstration Vehicles.

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