BEFORE YOU CALL YOUR ACCOUNTANT: A CHECKLIST FOR GST/QST QUESTIONS

When Quebec business owners reach out to their accountant for GST/QST help, they often don’t have the information needed to get quick, accurate answers. As a result, the accountant must ask follow-up questions, request documents, or investigate incomplete records — slowing down the process and increasing the cost. This checklist explains exactly what to gather before contacting your accountant so you can receive fast, precise guidance on any GST/QST question.

By preparing properly, you make communication smoother, save time, and help your accountant resolve issues efficiently — whether it’s about filing, refunds, adjustments, audits, or correcting errors.

LEGAL AND REGULATORY FRAMEWORK

Accountants rely on legislation such as the Excise Tax Act (GST) and the Quebec Taxation Act (QST) to answer questions accurately. To apply these rules, they must understand:
• the nature of your transactions
• the supporting documentation
• your registration status
• your filing frequency
• how tax was coded in your accounting software

Having complete information ready allows your accountant to determine whether supplies are taxable, exempt, or zero-rated and whether input tax credits are allowable.

KEY COURT DECISIONS

Case law shows that misunderstandings often arise from missing or incomplete information. Courts have upheld reassessments where taxpayers relied on advice given without full facts or proper documentation. Judges have emphasized that tax professionals need accurate information to provide valid guidance — and taxpayers remain responsible for errors caused by missing records or incomplete explanations.

This is why a well-prepared checklist is essential before seeking GST/QST help.

WHY ACCOUNTANTS NEED COMPLETE INFORMATION

When business owners call their accountant with vague details, it can delay solutions. Common issues include:
• asking if something is taxable without showing the invoice
• failing to clarify who the customer is and where they’re located
• not knowing filing periods or prior adjustments
• missing receipts for ITC/ITR claims
• unclear descriptions of services or products sold
• incomplete POS or sales reports

A small amount of missing information can change the tax treatment entirely, especially with interprovincial/place-of-supply rules.

BEFORE YOU CALL YOUR ACCOUNTANT: GST/QST QUESTIONS CHECKLIST

Gather the following information depending on the type of question or issue.

1. Questions about tax collected or charging the right rate

Provide:
• sample invoices or receipts
• customer address and province
• product/service description
• your current GST/QST numbers
• POS or e-commerce tax settings

This helps your accountant determine the correct tax treatment.

2. Questions about input tax credits or refunds

Provide:
• copies of all relevant supplier invoices
• proof of payment (bank or credit card statements)
• business purpose explanation
• GST/QST numbers of suppliers
• your ITC/ITR tracking summary (if any)

Without supporting invoices, credits cannot be validated.

3. Questions about filing errors or adjustments

Provide:
• the FPZ-500-V return filed
• sales and expense summaries
• GST/QST ledger balances
• screenshots of entries in your accounting software
• dates and details of the error

Accountants need to see what was filed versus what was actually recorded.

4. Questions about refund delays

Provide:
• confirmation of filing
• refund amount expected
• supporting documentation for ITCs
• any correspondence from Revenue Québec
• prior filing history

Refund reviews require documentation and clear transaction history.

5. Questions about audits or verification letters

Provide:
• a copy of the audit notice or questionnaire
• requested documents
• sales summaries
• expense documentation
• reconciliations
• your accountant’s prior correspondence with tax authorities

The accountant must see exactly what the auditor is asking for.

6. Questions about late filings or penalties

Provide:
• filing dates
• payment dates
• notices of assessment
• your filing frequency
• prior year returns

This helps determine whether penalties can be reduced or corrected.

7. Questions about interprovincial or international sales

Provide:
• customer locations
• nature of the supply (goods, digital, services)
• currency used
• how products are delivered
• sample invoices
• e-commerce reports

Place-of-supply rules depend entirely on these details.

8. Questions about bookkeeping entries

Provide:
• account ledger screenshots
• bank reconciliation
• invoice copies
• POS summaries
• explanations of adjustments or journal entries

Accountants must see the exact entry to correct it.

9. Questions about registration

Provide:
• your annual revenue estimations
• current tax numbers
• sales by province
• description of activities
• early-stage invoices or contracts

Registration obligations differ depending on activity type and customer location.

10. Questions about pricing or quoting clients

Provide:
• proposed contract or quote
• taxable vs. non-taxable elements
• whether prices will be tax-included or tax-added
• customer province

Correct tax needs to be built into pricing before sending quotes.

MACKISEN STRATEGY

Mackisen CPA helps businesses by reviewing complete information packages and answering GST/QST questions quickly and thoroughly. Our process ensures that no crucial detail is overlooked. We analyze invoices, reconcile accounts, interpret legislation, and recommend corrective actions or filing adjustments when necessary.

We also create custom checklists for clients to streamline future communications and avoid repetitive information gathering.

REAL CLIENT EXPERIENCE

A Montreal consultant asked whether they charged QST correctly but had no invoices available. After Mackisen requested sample invoices and customer locations, we corrected their tax settings and prevented a filing error.

A retailer worried about a refund delay. Mackisen reviewed their filing, identified missing receipts, submitted supporting documentation, and secured the refund.

A service provider faced an audit questionnaire. Mackisen asked for contracts, invoices, and bank records, built a full response package, and resolved the review with minimal adjustments.

COMMON QUESTIONS

Can an accountant answer GST/QST questions without documents
No. Proper documentation is essential for accurate advice.

What if I’m unsure which documents are relevant
Use this checklist or provide everything — your accountant will sort it.

Does preparing before calling save money
Yes. Organized information reduces time and fees.

Can my accountant contact Revenue Québec on my behalf
Yes, once authorization is granted.

What if I don’t have all documents
Your accountant can help reconstruct records or request duplicates.

WHY MACKISEN

With more than 35 years of combined CPA experience, Mackisen CPA Montreal understands GST/QST issues deeply. Preparing the right information before seeking help ensures faster responses, more accurate guidance, and cost-effective service.