Registration for the GST and the QST

Non-profit organizations (NPOs) are required to register for the GST and the QST if their total taxable sales exceed $50,000 in the four calendar quarters that immediately precede a given quarter. For example, an NPO whose taxable sales exceed the threshold in the first quarter of 2004 must be registered by May 1, 2004. To register, an NPO must complete the Application for Registration (form LM-1-V).

NPOs whose taxable sales do not exceed this threshold are considered small suppliers and are not required to register for the GST and the QST. However, they may choose to register so that they can claim input tax credits (ITCs) and input tax refunds (ITRs) for the expenses they incur in order to make taxable sales. If they choose to register, these NPOs must collect GST and QST on taxable sales and remit the taxes to Revenu Québec.

If an NPO's taxable sales exceed $50,000 during a calendar quarter, the NPO loses its small-supplier status immediately.

Registrant NPOs must report and remit the GST and QST on a monthly, quarterly or annual basis, depending on their total taxable sales. They must file one of the following returns (as applicable): form FPZ-500-V (GST/QST); form FPZ-34-V (GST); or form VDZ-471-V (QST).

For further information, consult the brochures General Information Concerning the QST and the GST/HST (IN-203-V) and The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V).