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Consequences of Using Not-Yet-Remitted GST/HST and QST Amounts

Businesses that collect GST/HST and QST must report and remit the amounts collected by the deadlines provided for in the Excise Tax Act and the Act respecting the Québec sales tax. Penalties and interest can be charged to businesses that fail to respect these requirements.

GST/HST and QST amounts that have been collected but not yet remitted are considered held in trust for the federal government or the Québec government (as applicable). Businesses must not use such amounts as sources of liquidity.

Certain provisions of the Excise Tax Act and the Act respecting the Ministère du Revenu allow for the recovery of GST/HST and QST amounts by:

  • seizure by garnishment for the collection of amounts considered held in trust for the federal or the Québec government 
  • assessment of the directors of a corporation for the corporation's failure to remit GST/HST or QST amounts 
  • seizure and sale of property of a debtor corporation, an assessed director or a sole proprietor 
  • any other means of recovery allowed under federal or Québec legislation (as applicable)

If you have collected but not yet remitted GST/HST or QST amounts for a previous reporting period, please contact Revenu Québec as soon as possible to make arrangements to pay the outstanding amounts.

For more information, click Filing Returns, Payment Options and Penalties and Interest.

Voluntary disclosure

Businesses that have failed to file returns or pay GST/HST or QST amounts for the current year or previous years can voluntarily rectify their tax situation by making a voluntary disclosure.

For more information, click Voluntary Disclosure.

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