GST/QST PRE-FILING CHECKLIST: ORGANIZE INVOICES AND RECEIPTS

The biggest filing mistakes for GST/QST returns happen before you even start completing the FPZ-500-V. Missing receipts, incomplete invoices, misfiled documents, and disorganized records lead to incorrect filings, refund delays, and even Revenu Québec audits. This pre-filing checklist explains exactly how to organize your invoices and receipts so you can file GST/QST accurately, confidently, and without last-minute stress.

A well-structured document system is the foundation of clean, compliant GST/QST reporting — and the best defense against verification or audit issues.

LEGAL AND REGULATORY FRAMEWORK

Under the Excise Tax Act (GST) and Quebec Taxation Act (QST), businesses must maintain full documentation for all:
• taxable sales
• input tax credits (ITCs)
• input tax refunds (ITRs)
• adjustments and credit notes
• bank transactions
• tax calculations

Revenu Québec requires that invoices and receipts include specific information (supplier tax numbers, descriptions, dates, amounts). Incomplete documents may cause denial of ITCs/ITRs.

Documentation must be kept for at least six years.

KEY COURT DECISIONS

Courts have affirmed repeatedly that taxpayers must maintain valid documentation before filing. Key rulings include:
• invoices missing supplier GST/QST numbers invalidate input tax credits
• bank statements alone are insufficient to justify expenses
• disorganized records justify verification delays
• estimates or “reasonable approximations” are not acceptable
• verbal explanations cannot replace receipts
• discrepancies between invoices and returns support reassessments

These decisions highlight why organizing documents before filing is essential.

WHY REVENU QUÉBEC TARGETS DISORGANIZED FILERS

Businesses filing GST/QST with poor documentation often show:
• inconsistent totals
• large credit claims without support
• mismatched sales vs. deposits
• missing or illegible receipts
• incorrect tax codes
• unexplained adjustments

These red flags often lead to verification requests or audits.

GST/QST PRE-FILING CHECKLIST: ORGANIZE INVOICES AND RECEIPTS

Follow this checklist before preparing your GST/QST return.

1. Create a folder for the filing period

Set up a digital or physical folder for:
• sales invoices
• supplier receipts
• bank statements
• reconciliations
• POS summaries
• credit notes

This becomes your audit-ready binder.

2. Gather all sales invoices

Ensure each invoice includes:
• your GST & QST registration numbers
• client name and address
• invoice number and date
• description of goods/services
• GST/QST amounts shown separately
• correct tax codes

Sort by date or invoice number.

3. Collect all purchase invoices

To claim ITCs/ITRs, supplier invoices must include:
• supplier legal name
• supplier GST/QST registration numbers
• invoice date
• line-item descriptions
• tax amounts
• total payable

Store receipts in chronological order.

4. Identify missing receipts

Create a list of missing documents and request duplicates from suppliers before filing.

5. Organize digital invoices

Download PDFs from:
• Amazon
• Shopify
• Google Workspace
• software subscriptions
• online platforms
Keep them in your monthly folder.

6. Sort expenses by category

Group expenses for easy review and ITC calculation:
• office supplies
• software
• subcontractors
• travel
• utilities
• rent
• equipment

7. Review recurring charges

Ensure recurring charges (telecom, SaaS tools, utilities) are included each period.

8. Reconcile bank statements

Match every deposit to a sales invoice and every payment to supplier documentation. Mark non-revenue deposits.

9. Match POS totals to your accounting system

Ensure POS Z-reports match recorded daily sales, including GST/QST collected.

10. Include credit notes and refunds

File all customer refunds, discounts, and returns. Adjust GST/QST collected accordingly.

11. Review tax coding

Confirm that every transaction is coded correctly:
• taxable
• exempt
• zero-rated

Incorrect tax coding is a major source of filing errors.

12. Prepare a summary of GST/QST collected

Run a report showing GST/QST charged on all invoices. Ensure numbers match your general ledger.

13. Prepare a summary of ITCs/ITRs

List all expenses with eligible GST/QST and supporting invoices.

14. Flag unusual items

Note:
• high-value purchases
• large refunds
• unusual adjustments
• interprovincial sales
• foreign purchases
These may require additional documentation.

15. Final pre-filing verification

Ensure your GST/QST folder contains:
• all invoices
• all receipts
• reconciliations
• bank statements
• POS summaries
• credit notes
• your GST/QST return draft

MACKISEN STRATEGY

Mackisen CPA helps businesses set up structured document systems to ensure smooth GST/QST filings. We review your invoices and receipts, identify missing documents, create reconciliation templates, and build pre-filing folders that make every return audit-ready. Our team also organizes digital bookkeeping systems to automate document collection and minimize errors.

REAL CLIENT EXPERIENCE

A retailer filed multiple returns without organizing receipts. Refunds were delayed. Mackisen built a pre-filing system that resolved missing documentation and secured their refund.

A contractor misplaced digital invoices from suppliers. Mackisen reconstructed the ITC file and corrected prior filings.

A consultant received a verification letter because sales didn’t match bank deposits. Mackisen organized documents and provided clear reconciliations for Revenu Québec.

COMMON QUESTIONS

Do I need original receipts
Digital copies are acceptable as long as they’re legible and complete.

What if I can’t find a receipt
Request a duplicate immediately. You cannot claim ITCs without valid documentation.

Should I use software to organize receipts
Yes. Receipt-capture apps reduce errors and save time.

Can I file without organizing documents
Technically yes, but it increases risk of verification or errors.

Does Revenu Québec require the documents at filing
Not immediately — but they can request them at any time.

WHY MACKISEN

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures your GST/QST documents are organized, compliant, and audit-ready before filing. Our structured pre-filing systems reduce stress, prevent delays, and improve accuracy.