How often do I file GST/QST returns, and how?

In Quebec, your filing frequency depends on your business’s annual taxable supplies, including those of its associates: it may be annual, quarterly or monthly. Businesses located in Quebec file GST and QST together with Revenu Québec rather than the CRA, except selected listed financial institutions. A return is required for every reporting period, even with no sales.

Which filing frequency applies to my business?

If annual taxable supplies, including those of associates, do not exceed $1.5 million, the frequency is annual; you may choose monthly or quarterly filing. Above $1.5 million and up to $6 million, it is quarterly; you may choose monthly filing. Above $6 million, it is monthly.

Use form FP-2620-V to request a change in filing frequency. An election generally remains in effect for at least one year. Filing more often can help a business that frequently receives refunds.

When do I file and pay?

For monthly and quarterly periods, the deadline is one month after the period ends. For annual periods, it is generally three months after the fiscal year ends.

An individual with business income and a December 31 year-end files the annual return by June 15 but pays by April 30. Do not confuse the filing deadline with the payment deadline.

Do I need to pay instalments?

An annual filer must pay quarterly instalments if net tax for the current or prior year reaches $3,000. Each instalment is due one month after the end of the fiscal quarter.

QST is 9.975%, compared with GST at 5%, so QST instalments may apply even when GST instalments do not. Payments of $10,000 or more must be electronic.

How do I file electronically?

Electronic filing is mandatory for periods starting on or after January 1, 2024, except for charities. You can use My Account for Businesses, the GST/HST and QST Returns express service with clicSÉQUR, certified software or your financial institution.

Having no sales does not remove the filing obligation: a return is still required for every reporting period.

Could the Quick Method work for me?

The Quick Method exists for small businesses whose taxable supplies do not exceed $400,000 including GST or $418,952 including QST in four consecutive quarters of the last five. Some professions are excluded. Ask us if you qualify before choosing this method.

What happens if a payment is late?

The penalty for a late QST payment or remittance is 7% for a delay of up to seven days, 11% for eight to fourteen days and 15% for more than fourteen days.

Revenu Québec’s interest rate on debts is 7% for October 1 through December 31, 2026, compounded daily. This is the rate for that period, not a permanent rate.

Check before acting

Confirm your annual taxable supplies, those of your associates, the frequency registered in your tax file and the conditions of any requested election. Check your year-end, separate filing and payment deadlines, and instalments required for each tax.

Also confirm Quick Method eligibility, applicable exclusions and the interest rate for the relevant period. This page provides general information, not advice tailored to your situation.

Frequently asked questions

Do I need to file a return if I have no sales?

Yes. A GST/QST return is required for every reporting period, even with no sales.

Can I file more often than my assigned frequency?

An annual filer may choose monthly or quarterly filing; a quarterly filer may choose monthly filing. Request the change using form FP-2620-V. The election generally remains in effect for at least one year.

Is the payment deadline always the filing deadline?

No. An individual with business income and a December 31 year-end files the annual return by June 15 but pays by April 30.

Sources

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