Businesses that offer landscaping services may have fiscal obligations with regard to the GST, the QST, income tax, source deductions and employer contributions.
GST and QST
A landscaping business that carries on taxable services in Québec must register for the GST and the QST. It must collect these taxes on its services and remit them to us. Furthermore, a landscaping business may claim an input tax credit (ITC) for the GST paid and an input tax refund (ITR) for the QST paid on the goods and services it acquired to carry out its landscaping services.
If the business is considered to be a small supplier, it is not required to register for the GST and the QST. However, it can choose to register. Registered small suppliers must collect the GST and the QST and remit them to us. If the small supplier is registered, it can claim ITCs and ITRs for the GST and QST paid on its purchases.
A business that indicates the date, the type of service provided, the amounts of tax collected and its GST and QST registration numbers on its bills provides its clients that are also GST and QST registrants with the information they need to support their ITC and ITR claims.
For more information, see GST/HST and QST.
If the business is operated by a corporation, the corporation must file an income tax return, along with its complete financial statements, no later than six months after the end of its taxation year. For more information, see Corporation Income Tax Return .
If the business is operated by an individual in business, the individual must file an income tax return no later than June 15 of the year following the taxation year concerned. For more information, see Income Tax Return.
Source deductions and employer contributions
A business that pays salaries and wages, or remuneration must register as an employer for source deductions. It must make source deductions and remit the amounts withheld and the applicable employer contributions. For more information, see Source Deductions and Contributions.