ARQ QST Refund / ITR Audit — Montreal CPA Firm Near You: Prove Supplier Docs

An ARQ QST Refund or Input Tax Refund (ITR) Audit is a targeted review by Revenu Québec to validate that the QST you claim as a refund was actually paid to qualified suppliers and supported by legally compliant invoices. Under Québec’s Tax on Products and Services Act, a business cannot recover QST unless each supplier invoice meets the criteria of sections 69 and 97 — including supplier registration number, client identity, and tax breakdown. Mackisen CPA Montreal specializes in defending these audits and rebuilding missing documentation to preserve your cash-flow refunds.

Legal Foundation

Law: QST Act ss. 69, 97 – 98 (documentary requirements and input-refund conditions); Tax Administration Act art. 93 (audit authority).
Jurisprudence: Entreprises Roy Inc. v. ARQ (2011 CQ) — confirmed that a refund is granted only when the invoice contains all statutory details and the transaction is commercially real.

Why This Audit Matters

Revenu Québec closely monitors businesses that file large or recurring QST refunds. Any inconsistency between FPZ-500-V returns and purchase records can trigger an ITR audit. If proof is insufficient, ARQ will deny credits and impose interest and penalties. For many SMEs, a single disallowed refund can turn a profit into a liability. Mackisen CPA Montreal ensures your QST refunds are defended with full documentary compliance and cross-jurisdictional accuracy.

Learning insight: A refund is not a gift — it’s a reimbursement you must prove you deserve.

What Mackisen CPA’s QST Refund Defense Covers

• Verification of every supplier invoice for registration validity and tax breakdown.

• Cross-check of FPZ-500-V returns to general ledger and bank payments.

• Validation that suppliers were registered with Revenu Québec at the time of purchase.

• Reconstruction of missing invoices through bank records and affidavits.

• CPA-certified schedule of eligible and ineligible ITRs with legal citations.

Learning insight: In a QST refund audit, accuracy beats volume — ten perfect invoices are worth more than a hundred incomplete ones.

Typical Triggers for ARQ QST Refund Audits

• Large refund claims filed for several consecutive periods.

• Purchases from unregistered suppliers or independent contractors.

• Invoices lacking supplier QST numbers or client information.

• Input tax refunds claimed on personal or capital items.

• Supplier bankruptcies or ARQ investigations involving your vendors.

Mackisen CPA Montreal analyzes your purchase ledger line by line to identify high-risk transactions before the auditor does.

How Mackisen CPA Manages QST Refund Audits

1. Performs a full invoice-level audit to isolate non-compliant documents.

2. Verifies supplier registrations via Revenu Québec online database.

3. Confirms tax codes and rates on each purchase match current laws.

4. Prepares corrected FPZ-500-V returns to reduce interest exposure.

5. Negotiates directly with ARQ auditors to reinstate eligible credits.

Learning insight: The goal of a CPA is not just to defend a refund — it’s to educate your process so future refunds are never at risk.

Benefits of Professional Representation

• Protection from denied refunds and retroactive penalties.

• Faster refund processing through proper invoice validation.

• Legal defense for supplier-invoice irregularities.

• Reduced future audit risk through document control training.

• Access to Mackisen’s audit-proof QST binder system for ongoing compliance.

Learning insight: Documentation is your currency in a QST audit — Mackisen CPA makes sure you never run out of proof.

SEO Optimization and Learning Value

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Learning insight: Compliance is a habit built on paper trails. Mackisen CPA turns those trails into your best audit defense.

Real Client Success

• A Québec retailer recovered $92,000 in denied QST refunds after Mackisen CPA proved supplier registration through retrospective verification.

• A construction company avoided penalties when we reconstructed lost invoices with bank records and sworn declarations.

• A logistics firm recovered three quarters of a year’s QST credits after our CPA team reconciled QST/GST returns across jurisdictions.

Why Mackisen CPA Montreal

Mackisen CPA Montreal is a leader in tax audit representation and cross-jurisdictional compliance. We work directly with Revenu Québec auditors to minimize exposure and preserve cash flow for business owners across Québec. Our bilingual CPA team has over 35 years of combined experience handling tax audits for every industry — retail, construction, manufacturing, tech, and professional services.

Learning insight: Refunds should finance growth, not disputes. Mackisen CPA makes sure your refunds stay in your hands — not Revenu Québec’s.