Tax instalments

If you file your returns annually, you must generally remit the taxes you collect in four quarterly instalments, using the form sent to you for each instalment.

Instalments must be paid no later than one month after the last day of each fiscal quarter.

If the net amount of GST and QST that you paid for the previous year (or expect to pay for the current year) is under $1,500, you are not required to pay by instalments. Simply file your return at the end of your fiscal period and remit the net amount of GST and QST payable, or claim a refund, as applicable.

The return you file at the end of your fiscal period enables you to determine the net amount of GST and QST you actually owe (or the refund you may claim) and to adjust your future quarterly instalments as required.

Forms

FPZ-58-V
Tax Instalment Form

FPZ-558-V
Tax Instalment Form

FPZ-558.C-V
Calculation of Instalments – GST/HST and QST