• Reporting period
• Filing the returns
• Remittance of tax due or refund
• Quick Method of Accounting
• Claiming ITRs and ITCs

• Tool for estimating the reduction in GST and QST to be remitted

Filing the returns

Because the GST is administered by Revenu Québec, you can use a combined GST/HST-QST Return (form FPZ-500-V). This form, with its detachable remittance slip, allows you to make your combined GST-QST remittance using a single cheque.

You must file a return, duly completed and signed, whether the amount payable is positive, negative or nil. Your return must reach Revenu Québec

• no later than one month after the last day of the period covered if you file monthly or quarterly, and
• no later than three months following the end of your fiscal period if you file annually.

If you are an individual and you chose December 31 as the end-date of your fiscal period, you have until June 15 of the following year to file your return. However, any GST or QST payable must be remitted by April 30.