CAN QUEBEC BUSINESSES USE CRA MY BUSINESS ACCOUNT FOR QST?

Many Quebec business owners are confused about whether they should use CRA My Business Account or Revenue Québec’s Mon Dossier to manage their sales tax obligations. This confusion is understandable — Quebec is unique in Canada because it administers both GST and QST through Revenue Québec. As a result, businesses often ask: Can I manage or file my QST in CRA’s My Business Account? The short answer is no. All QST activity must be managed exclusively through Revenue Québec.

This guide explains exactly what you can (and cannot) do in CRA My Business Account if you operate in Quebec, and where QST must be handled instead.

LEGAL AND REGULATORY FRAMEWORK

GST and QST are governed by:

• the Excise Tax Act (GST administered federally — except in Quebec)
• the Quebec Taxation Act (QST administered provincially)

Under a federal–provincial tax collection agreement, Revenue Québec administers the GST for Quebec-registered businesses. This means:

• Quebec businesses file both GST and QST with Revenue Québec
• CRA My Business Account does not process Quebec’s GST returns
• QST is not handled by CRA under any circumstances

KEY COURT DECISIONS

Courts support the division of responsibilities by confirming that:

• GST filings for Quebec must be submitted to Revenue Québec
• QST is a provincial tax and cannot be filed federally
• businesses are responsible for using the correct filing authority
• CRA and Revenue Québec may share information, but filings remain separate

These decisions reinforce that the CRA has no jurisdiction to accept QST filings.

WHY QUEBEC BUSINESSES GET CONFUSED

Confusion is common because:

• CRA handles GST/HST for every other province
• Quebec administers both GST and QST under one combined return
• new registrants see a GST/HST number issued by CRA
• accounting software sometimes directs Quebec users toward CRA menus
• federal and provincial tax accounts use similar terminology

Understanding the administrative split clarifies where each tax must be filed.

WHAT YOU CAN DO IN CRA MY BUSINESS ACCOUNT (IF YOU OPERATE IN QUEBEC)

Quebec businesses can use CRA My Business Account for:

• corporate income tax
• payroll deductions (PD7A, T4, T4A processing)
• GST/HST only for out-of-province operations (rare cases)
• GST/HST refund or payment history for periods before moving to Quebec
• updating banking information for federal programs

If your business’s GST registration is administered by Quebec, CRA will display the account but will not allow filing.

WHAT YOU CANNOT DO IN CRA MY BUSINESS ACCOUNT

Quebec businesses cannot:

• file GST returns
• amend GST returns
• remit GST payments
• view GST balance owing for Quebec periods
• file QST returns
• update QST account information
• respond to QST audit requests

All of this must be done through Revenu Québec.

WHERE QST AND GST ARE FILED FOR QUEBEC BUSINESSES

FILING PORTAL:

Mon Dossier – Revenu Québec

FORM USED:

FPZ-500-V (Combined GST/QST Return)

PAYMENTS SENT TO:

Revenue Québec — not CRA.

This applies whether you file:

• monthly
• quarterly
• annually

SPECIAL CASES — WHEN QUEBEC BUSINESSES MAY USE CRA FOR GST/HST

You may need CRA My Business Account if:

• your Quebec business also has offices outside Quebec
• you operate in HST provinces
• you supply taxable goods/services outside Quebec
• you maintain a separate GST/HST number for interprovincial operations

This is uncommon and applies mostly to larger or multi-province operations.

COMMON MISTAKES QUEBEC BUSINESSES MAKE

• trying to file GST in CRA My Business Account
• assuming CRA handles QST
• submitting payments to the wrong authority
• relying on CRA refund information for Quebec GST periods
• calling CRA instead of Revenue Québec for QST issues
• believing GST and QST are filed separately

Using the wrong platform often causes missed deadlines and penalty exposure.

BEST PRACTICES FOR QUEBEC BUSINESSES

• Always file both GST and QST using the FPZ-500-V in Mon Dossier.
• Use CRA My Business Account only for federal programs, payroll, and income tax.
• Keep both accounts updated with correct addresses and banking.
• Reconcile GST and QST together since they are filed jointly.
• Respond promptly to Revenue Québec notices — not CRA — for sales tax matters.

MACKISEN STRATEGY

Mackisen CPA helps businesses set up and manage both Mon Dossier and CRA My Business Account correctly. We ensure your GST/QST filings, corporate tax filings, payroll accounts, and interprovincial tax obligations are properly aligned. Our team also helps with:

• FPZ-500-V preparation
• QST and GST remittance
• filing corrections and adjustments
• addressing notices from Revenue Québec
• managing GST/HST accounts for multi-province businesses

REAL CLIENT EXPERIENCE

A Montreal contractor attempted to file GST through CRA and missed the deadline. Mackisen corrected filings in Mon Dossier and avoided penalties.

An online seller registered federally but not provincially. Mackisen reorganized accounts and ensured proper QST registration.

A manufacturing company with operations in Ontario and Quebec filed GST incorrectly. Mackisen set up dual accounts and ensured proper compliance.

COMMON QUESTIONS

Can I file QST in CRA My Business Account?
No. QST must be filed in Revenue Québec’s Mon Dossier.

Can I file GST in CRA My Business Account if I’m based in Quebec?
No, unless you have a separate non-Quebec GST/HST program.

Why does CRA show my GST account but won’t let me file?
Because filing is delegated to Revenue Québec for Quebec-based accounts.

Do I need both accounts active?
Yes, CRA for federal needs, Revenue Québec for GST/QST.

WHY MACKISEN

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures Quebec businesses understand exactly where and how to file GST, QST, and HST. Our guidance prevents filing mistakes, missed deadlines, and administrative confusion.