GST & QST Filing in Quebec: How to File Your Return Online

Filing your GST/QST return in Quebec means filing with Revenu Québec, not the CRA, and almost always as one combined return. If you've searched for how to file GST/HST here, that's the first thing to know: Quebec doesn't have HST. It charges GST (federal) and QST (provincial) instead.

Here's exactly how filing works, step by step, and what's changed since the last time this process may have been explained to you.

What You Need to Know Before Filing Your GST/QST Sales Taxes

Revenu Québec administers both the GST and the QST on Quebec's territory, on behalf of the Canada Revenue Agency. That means most registrants file one combined return, sent to one place, covering both taxes at once, rather than two separate filings with two separate agencies.

There are exceptions, but they're narrow enough that most incorporated SMEs never run into them. The one worth knowing: businesses with multiple branches or divisions can file form FP-2010-V to report them separately instead of combining everything. The other two don't apply to a typical SME: selected listed financial institutions follow a separate annual regime, and non-resident suppliers under the specified system follow their own QST rules, apart from any GST/HST obligations with the CRA.

If you are not yet registered for the GST and QST, you must complete this step before filing your return.

Mandatory Electronic Filing Since 2024

For reporting periods starting on or after January 1, 2024, all GST and QST registrants, except charities, must file their returns electronically. Charities have a separate, broader exemption that isn't limited by date.

There's also a narrower, temporary exemption: you can still file on paper only if you weren't already required to file online before 2024, and the period you're filing for began before 2024. If either condition doesn't apply to you, electronic filing is mandatory, full stop.

Payment follows a similar logic: as of the same date, any amount owing must generally be paid electronically once your balance reaches a certain threshold, through Revenu Québec's online services or a participating financial institution.

Does the FPZ-500 Paper Form Still Exist?

Yes, but not as a document you fill out by hand and mail in. FPZ-500 is still the name of the return, but it's completed online through My Account for businesses, or through your financial institution's electronic filing service. Charities that qualify for the broader exemption can still use the paper FPZ-500-V or FPZ-500.AR-V, or, if those don't apply to their situation, forms FPZ-34-V (GST only) and VDZ-471-V (QST only).

Calculating Your Net Tax

Your return comes down to one calculation, repeated for each tax: what you collected from customers, minus what you paid on your own business expenses.

Recording Your Sales and Expenses

To get there, you need an up-to-date sales journal and expense journal. For every transaction, record:

• The date
• The supplier or client name
• The amount before tax
• The GST collected or paid
• The QST collected or paid

Say your business bills $50,000 before tax over a quarter. You collected $2,500 in GST and $4,987.50 in QST on those sales. On the expense side, you paid $15,000 before tax to suppliers, which works out to $750 in GST and $1,496.25 in QST eligible for credit.

The calculation runs in two parallel tracks, one per tax. For GST: $2,500 collected minus $750 paid, leaving $1,750 owing. For QST: $4,987.50 collected minus $1,496.25 paid, leaving $3,491.25 owing. Add the two together, and your total remittance for the quarter is $5,241.25.

If your eligible expenses had outweighed your taxable sales instead, that balance would have come out negative, and Revenu Québec would have refunded you the difference rather than collecting it.

Recovering Tax on Your Expenses (ITC and ITR)

The right to recover tax paid on business expenses has a name on each side: the ITC and ITR — the input tax credit federally, the input tax refund provincially. Getting these right takes some care, since not every expense qualifies and documentation requirements are specific.

Your supporting documents, invoices, and receipts need to be kept for a specific length of time, which varies by document type.

Filing Frequency Based on Your Revenue

Your filing frequency depends on your annual taxable revenue. Revenu Québec assigns it automatically and confirms it in your registration letter.

Most incorporated SMEs in their early years fall into the first bracket. Nothing stops you from choosing a more frequent option if you'd rather spread out your remittances instead of facing one large payment at year-end, particularly if you expect to be in a refund position often.

One thing worth knowing before you switch: once you select a filing frequency, you generally need to keep it for at least a year before you can change it again.

GST/QST Filing Deadlines

Deadlines follow your frequency. Monthly and quarterly filers must submit their return no later than one month after the end of the reporting period. Annual filers have three months after the end of the period. (Individuals in business, rather than incorporated companies, have a separate June 15 deadline for filing. Any balance owing is still due by April 30. This distinction generally doesn't apply to incorporated SMEs.)

How to File Your GST/QST Return Online, Step by Step

Once your calculations are done, there are three main ways to file.

1. Log in to My Account for businesses using your clicSÉQUR credentials.
2. Select the GST/HST and QST return for the period you're filing.
3. Enter your sales and expense figures.
4. Confirm and submit.
5. Save the confirmation that appears at the end — it's your proof of filing if a question comes up later.

Two other options exist if this doesn't suit you. clicSÉQUR express lets you file quickly using an access code, without setting up a full account. And several financial institutions let you file and pay directly through their online banking platform. Before confirming, double-check that the reporting period shown matches the one you actually intend to file.

Whichever method you use, if you're filing close to the deadline, don't leave it until the last day. Giving yourself a buffer means time to fix an error before the deadline rather than after, and your electronic confirmation still shows exactly when you filed if a late-payment penalty is ever disputed.

Late Filing, Errors, and Corrections

A late return or late payment triggers penalties and interest, calculated from the day after the amount was due. Interest keeps accruing as long as the balance remains unpaid, so a small amount left unresolved can grow more than it looks like it should.

Correcting a Return or an Error

If you spot an error after filing, such as a missed sale or a miscalculated credit, you can generally amend a return you've already submitted using form FPZ-2500 (or its electronic equivalent, FP-2500.E, if the original return included a schedule). A penalty may apply to amendments that increase the amount you owe, so it's worth getting the original numbers right the first time rather than treating corrections as a routine fallback.

The Annual Filer Exception

If you file once a year and your net tax exceeds $3,000, you'll generally also need to make GST/QST instalment payments during the year rather than settling everything in one go at filing time. Businesses that file quarterly or monthly aren't affected, since they're already remitting throughout the year. The full mechanics of the calculation and payment dates are covered in our article on GST/QST instalments.

Get Help Filing Your GST/QST Return

Filing your GST/QST return isn't complicated once you know the current steps: keep your journals current, calculate your net tax, and file electronically on time. The real risk today isn't filling out a paper form incorrectly, it's following outdated instructions that no longer reflect the rules in effect since 2024.

If you'd rather delegate this task than handle it yourself, contact us and we'll refer you to our partner accountants. If you already handle your own GST/QST filing, our team can help with your corporate income tax return instead.

GST/QST Filing FAQ