GST/QST Reporting Periods and Filing Deadlines

When you register, Revenu Québec assigns you a filing frequency – monthly, quarterly, or annual – usually based on your sales volume Larger businesses file monthly, while many small businesses file quarterly or annually. No matter the frequency, the GST/QST filing deadline for businesses is strict:

Monthly or Quarterly filers: Your return is due one month after the end of the reporting period For example, a January monthly return must be filed by the end of February; a Q1 (Jan–Mar) quarterly return is due by April 30.

Annual filers (most small suppliers): The return is due three months after your fiscal year-end For instance, if your fiscal year matches the calendar year ending December 31, the GST/QST return is due by March 31. Exception: If you’re a sole proprietor (individual) with a December 31 year-end, you have until June 15 to file the annual return, but any balance owing must still be paid by April 30Staying on top of these “dates limites TPS/TVQ” (GST/QST deadlines) is critical. Filing late or missing a deadline can trigger penalties and interest on any tax owingEven if you don’t owe anything (or are expecting a refund), you must file on time to avoid late-filing penalties. Mark your calendar reminders or get help from an accountant to never miss a due date.

Another important requirement is that as of 2024, virtually all GST/QST returns must be filed electronically. Revenu Québec now mandates that all registrants (except charities) file online for periods starting January 1, 2024 Paper forms are being phased out – in fact, the combined GST/HST-QST return (form FPZ-500-V) is no longer available on the website except for special cases If you attempt to mail in a paper return, it may not be accepted under the new rules. So let’s look at how to file online.