How to File a GST/QST Return in Quebec
Short answer: if your business is located in Quebec, you file one combined GST/HST and QST return with Revenu Québec, not the CRA. Most small online sellers file once a year, three months after their fiscal year end. Sole proprietors with a calendar year file by 15 June but pay by 30 April. Returns must be filed online: through My Account for businesses, Revenu Québec’s express service (clicSÉQUR express), approved software or your bank. On it you report the GST/HST and QST you charged, subtract the GST and QST you paid on business costs, and pay the difference.
This guide is for small sellers based in Quebec. If you’re registered with the CRA in another province, see filing a GST/HST return. Not registered yet? Start with registering for GST and QST in Quebec.
Your filing deadline: find your situation
Section titled “Your filing deadline: find your situation”| Your situation | Filing frequency | Return due | Payment due |
|---|---|---|---|
| Sole proprietor, 31 December year end, taxable sales $1.5 million or less | Annual | 15 June of the next year | 30 April |
| Corporation, taxable sales $1.5 million or less | Annual | 3 months after year end | 3 months after year end |
| Taxable sales over $1.5 million, up to $6 million | Quarterly | 1 month after each quarter | Same day |
| Taxable sales over $6 million | Monthly | 1 month after each month | Same day |
| Annual filer who owed $3,000 or more last year and expects to again | Annual, plus quarterly instalments | As above | Instalments on the last day of the month after each fiscal quarter |
If a due date falls on a weekend or holiday, Revenu Québec treats a return and payment received on the next business day as on time.
Reporting periods
Section titled “Reporting periods”Revenu Québec assigns your filing frequency from your expected annual taxable sales in Canada, including your associated businesses:
| Annual taxable sales in Canada | Assigned | You can choose |
|---|---|---|
| $1,500,000 or less | Annual | Monthly or quarterly |
| Over $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| Over $6,000,000 | Monthly | — |
To change it, file form FP-2620-V. Once you choose a frequency, you normally keep it for at least a year. Your fiscal year is the same for GST and QST, so both taxes always share the same periods.
Some small sellers choose quarterly filing on purpose: smaller, more frequent payments are easier on cash flow than one large bill in April.
Instalments
Section titled “Instalments”Annual filers pay quarterly instalments if their net tax was $3,000 or more last year and they expect $3,000 or more this year. The test applies to GST and QST separately. Because QST is 9.975% against GST’s 5%, you can owe QST instalments without owing GST instalments. Instalments are due on the last day of the month after each quarter of your fiscal year.
What goes on the return
Section titled “What goes on the return”The combined return has a GST/HST part and a QST part. For a small seller, these lines do most of the work:
| Line | What it is | Where the number comes from |
|---|---|---|
| 101 | Sales and other revenue | Total sales for the period, excluding GST/HST and QST. Include zero-rated exports |
| 103 | GST/HST collected or collectible | 5% GST on sales in Quebec and the GST provinces, plus HST on orders to Ontario and the Atlantic provinces |
| 106 | Input tax credits (ITCs) | GST/HST you paid on business purchases |
| 109 | Net GST/HST | What you owe (or are owed) for GST/HST |
| 203 | QST collected or collectible | 9.975% QST on taxable sales in Quebec |
| 206 | Input tax refunds (ITRs) | QST you paid on business purchases |
| 209 | Net QST | QST collected (with adjustments) minus ITRs and adjustments |
The other lines (adjustments, instalments already paid, rebates) are zero for most small sellers. The online services add the totals for you.
ITCs and ITRs: you claim back the GST you pay on business costs as input tax credits and the QST as input tax refunds. That includes inventory, packaging, shipping labels, equipment and the platform fees GST and QST are charged on. Since 2021, large businesses can claim full ITRs too; the old restrictions on vehicles, fuel and telecom were phased out. See input tax credits for the documentation you need to keep.
Worked example: an annual return for a Montreal ceramics shop
Section titled “Worked example: an annual return for a Montreal ceramics shop”Atelier Mistral sells handmade ceramics from Montreal on Shopify. It’s a sole proprietorship with a 31 December year end and files annually. In 2026:
| Sales | Amount | GST/HST | QST |
|---|---|---|---|
| To Quebec customers | $48,000 | $2,400.00 (5%) | $4,788.00 (9.975%) |
| To Ontario customers | $10,000 | $1,300.00 (13% HST) | $0 |
| To US customers (exports) | $6,000 | $0 | $0 |
| Total | $64,000 | $3,700.00 | $4,788.00 |
It bought $20,000 of clay, glazes, packaging and other supplies in Quebec, paying $1,000.00 GST and $1,995.00 QST.
| Line | Amount |
|---|---|
| 101 Sales and other revenue | $64,000.00 |
| 103 GST/HST collected | $3,700.00 |
| 106 ITCs | $1,000.00 |
| 109 Net GST/HST | $2,700.00 |
| 203 QST collected | $4,788.00 |
| 206 ITRs | $1,995.00 |
| 209 Net QST | $2,793.00 |
| Total to pay | $5,493.00 |
The owner files by 15 June 2027 but pays the $5,493.00 by 30 April 2027. Her net GST ($2,700) and net QST ($2,793) are both under $3,000, so she doesn’t have to pay instalments in 2027. Another good year would change that for QST first.
How to file online
Section titled “How to file online”For reporting periods that started on or after 1 January 2024, every GST and QST registrant except charities must file electronically. Your options:
| Method | Good for |
|---|---|
| My Account for businesses (Mon dossier pour les entreprises) | Most small sellers. Also handles earlier periods, corrections and payment |
| Express service with a clicSÉQUR express access code | Filing the period that just ended, without a full My Account sign-in. You get the code when you register for QST |
| Software authorized by Revenu Québec | Sellers whose bookkeeping software files directly |
| Your bank’s online service | Filing and paying in one transaction, if your bank offers it |
Your accountant can file for you through Revenu Québec’s service for professional representatives.
Paying
Section titled “Paying”Pay by the payment due date, online through your bank or My Account for businesses. Filing on time but paying late still triggers QST penalties and interest.
The Quick Method
Section titled “The Quick Method”Small businesses can use the Quick Method for both taxes: instead of tracking the tax on each purchase, you remit a fixed percentage of your tax-included sales and keep the difference. Revenu Québec’s rates for sales made in Quebec:
| Your business | GST rate | QST rate |
|---|---|---|
| Buys goods to resell (cost of goods at least 40% of taxable sales) | 1.8% | 3.4% |
| Mostly services, or doesn’t qualify for the lower rate | 3.6% | 6.6% |
- Eligibility: annual worldwide taxable sales of $400,000 or less including GST and $418,952 or less including QST, over four consecutive fiscal quarters in the last five. Accountants, bookkeepers, lawyers, actuaries, tax preparers and financial consultants can’t use it.
- 1% reduction: on the first $30,000 of sales for GST and the first $31,421 for QST each fiscal year, if you use the method from the start of the year or from your registration date.
- Capital purchases: you still claim ITCs and ITRs on equipment, vehicles and furniture.
- Electing: file form FP-2074-V. You must stay on the Quick Method for at least a year.
Sellers with high material costs, like Atelier Mistral, often pay less under the regular method because they claim back so much tax on purchases. Revenu Québec has a Quick Method calculator to compare. The GST/HST Quick Method guide covers the federal side in more detail.
Nil returns
Section titled “Nil returns”File a return for every reporting period, even with no sales, no tax owing and no refund. A missing return can bring penalties, including Quebec’s failure-to-file penalty for the QST part.
Penalties and interest
Section titled “Penalties and interest”Revenu Québec applies the federal rules to the GST part and Quebec’s own rules to the QST part.
| What went wrong | GST/HST part | QST part |
|---|---|---|
| Paid or remitted late | Interest at the federal prescribed rate | 7% of the amount if 1–7 days late, 11% if 8–14 days, 15% from day 15, plus interest |
| Filed late with a balance owing | 1% of the amount owing + 0.25% for each full month late, up to 12 months | Late-payment penalty above |
| Didn’t file a return | — | $25 a day, up to $2,500, on top of other penalties |
| Filed on paper when you had to file online | $100 for the first return, $250 for each one after | — |
| Didn’t collect tax you should have | — | 15% of the tax not collected |
Interest: Revenu Québec’s rate on amounts owed was 7% a year for October to December 2026, compounded daily. Short instalments can add another 10% a year on top. If something outside your control made you late, you can apply to have interest and penalties cancelled.
Fixing a mistake
Section titled “Fixing a mistake”To correct an electronic return, use My Account for businesses or form FP-2500-V. If you simply missed an ITC or ITR, you can usually claim it on a later return instead, within the time limits.
Official sources
Section titled “Official sources”- Filing GST/HST and QST returns, Revenu Québec
- Filing frequency, Revenu Québec
- GST and QST instalments, Revenu Québec
- Quick Method: applicable rates, Revenu Québec
- Late-filing penalties, Revenu Québec
- Interest rates on debts, Revenu Québec