GST/QST CREDIT CLAIM CHECKLIST: DOCUMENTS YOU NEED TO KEEP

Claiming GST input tax credits (ITCs) and QST input tax refunds (ITRs) is one of the most effective ways for Quebec businesses to reduce their tax payable. But these credits are only allowed when supported by valid, complete documentation. Many refund delays, reassessments, and denied claims occur simply because businesses cannot produce the proper documents during a verification or audit. This checklist explains exactly which documents you need to keep to support your GST/QST credit claims — and how to organize them so your file is audit-ready at all times.

Proper documentation ensures smoother refund processing, more accurate filings, and stronger compliance with Revenue Québec and CRA requirements.

LEGAL AND REGULATORY FRAMEWORK

Documentation requirements for GST/QST credits are dictated by:
• the Excise Tax Act (GST)
• the Quebec Taxation Act (QST)

For a credit to be valid, documentation must demonstrate:
• the amount of GST/QST paid
• the identity of the supplier
• the nature of the supply
• the business purpose of the expense
• the GST/QST registration number of the supplier (for most transactions)

Businesses must maintain these records for at least six years from the end of the fiscal period they relate to.

KEY COURT DECISIONS

Courts consistently uphold the denial of ITCs and ITRs when documentation is incomplete. Judges have ruled that:
• missing supplier tax numbers invalidate credits
• illegible receipts cannot support claims
• personal or mixed-use expenses must be allocated properly
• verbal explanations are not a substitute for proper evidence
• bank statements alone cannot be used to justify ITCs

Courts have also confirmed that filing accurate returns does not prove entitlement — documentation is the determining factor.

WHY REVENU QUÉBEC TARGETS DOCUMENTATION

Revenue Québec frequently reviews ITC/ITR documentation because:
• many businesses fail to keep proper receipts
• digital sellers forget to download invoices from vendors
• subcontractor invoices are often incomplete
• restaurant and travel expenses have unclear business purpose
• refund claims without matching documentation raise red flags

A lack of documentation almost always delays refunds or results in denied claims.

GST/QST CREDIT CLAIM CHECKLIST: DOCUMENTS YOU NEED TO KEEP

Use this checklist to maintain complete, compliant records that support every GST/QST credit you claim.

1. Supplier invoices (mandatory for most credits)

A valid invoice must include:
• supplier legal name
• supplier address
• GST/QST registration numbers
• invoice date
• invoice number
• description of goods/services
• tax amounts shown separately
• total amount paid

These details make the invoice compliant for ITC/ITR purposes.

2. Receipts for small purchases

Receipts must show:
• date
• supplier name
• GST/QST amounts (or statement “tax included”)
• item description
• proof of payment

Even small receipts add up — keep them all.

3. Contracts, agreements, and statements of work

These help verify:
• business-purpose justification
• taxable supply status
• correct tax treatment
Especially important for professional services, subcontractors, and multi-phase projects.

4. Digital invoices and subscription receipts

Online tools, SaaS platforms, and digital services often issue:
• emailed receipts
• downloadable PDFs
• platform-based transaction histories
Keep all of them, as these are often forgotten during ITC claims.

5. Subcontractor invoices

In construction, consulting, or service businesses, subcontractor invoices must include GST/QST numbers and clear descriptions. Missing details are a frequent cause of denied credits.

6. Business travel receipts

Keep documentation for:
• hotels
• airfare
• parking
• taxis
• meals (eligible portion only)
Ensure business purpose is noted.

7. Vehicle expense documentation

Keep:
• fuel receipts
• maintenance and repair invoices
• purchase or lease agreements
• mileage logs (mandatory for allocations)
Only business-use portions qualify.

8. Capital asset invoices

Major purchases require detailed invoices showing GST/QST amounts and asset descriptions. Examples:
• machinery
• equipment
• computers
• vehicles
• leasehold improvements

9. Bank and credit card statements

These support proof of payment — but cannot replace missing invoices. Use them as supplementary evidence only.

10. Expense reports with supporting documents

Employee expense reports must include:
• attached receipts
• business purpose
• date and vendor details
• proper allocation

11. Proof of refunds or returns

Keep records of:
• credit notes
• vendor refunds
• return confirmations
These reduce GST/QST paid and must be documented.

12. Import/export documentation

Required for zero-rated goods and certain ITC claims on imported goods, including:
• customs forms
• import declarations
• shipping documents

13. Monthly GST/QST reconciliation reports

These confirm that:
• GST/QST collected is correct
• ITCs/ITRs claimed match supporting invoices
• discrepancies are resolved

14. Copies of filed GST/QST returns

Include FPZ-500-V copies with your documentation for each filing period.

MACKISEN STRATEGY

Mackisen CPA helps businesses build robust documentation systems to support every GST/QST credit claimed. We review supplier invoices, train staff on proper record-keeping, implement digital receipt storage systems, and create audit-ready documentation folders. Our team ensures that your credits are fully documented, maximizing refunds and minimizing audit risk.

If your past documentation is incomplete, we assist in reconstructing missing records and correcting past filings.

REAL CLIENT EXPERIENCE

A self-employed designer lost thousands in denied ITCs due to missing digital receipts. Mackisen rebuilt their documentation system and recovered credits through adjustments.

A construction firm submitted incomplete subcontractor invoices. Mackisen gathered corrected invoices from subcontractors and resolved the verification review.

A startup underestimated the importance of documentation for digital subscriptions. Mackisen created a digital storage system that prevented future ITC losses.

COMMON QUESTIONS

Can I claim GST/QST credits without receipts
No. Proper documentation is mandatory for all ITCs/ITRs.

Do digital invoices count
Yes, as long as they contain the required legal information.

Are bank statements alone enough
No. They support payment but do not replace invoices.

What if documentation is missing
Request duplicates immediately or consult a CPA to reconstruct records.

Can poor documentation trigger an audit
Yes. Insufficient documentation is a major audit trigger.

WHY MACKISEN

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses maintain complete, compliant GST/QST documentation. Our expert systems ensure that your credit claims are maximized, accurate, and audit ready.