HOW OFTEN SHOULD I FILE GST/QST RETURNS?

Every GST/QST-registered business in Quebec must file returns on a regular basis — but many business owners do not understand how their filing frequency is determined or whether they can change it. The right filing frequency affects your cash flow, refund timing, workload, and audit risk. This guide explains how filing frequency works in Quebec, which businesses qualify for monthly, quarterly, or annual filing, and how to choose the frequency that best fits your operations.

Selecting the proper frequency ensures smoother compliance, fewer errors, and better financial planning.

LEGAL AND REGULATORY FRAMEWORK

Filing frequency rules are set out in:

• Excise Tax Act (GST)
• Quebec Taxation Act (QST)

Revenu Québec assigns a filing frequency when you register for GST/QST, based on your annual taxable revenues.

The three possible frequencies are:

• Monthly
• Quarterly
• Annual

Businesses must file by their assigned due dates, regardless of whether they owe tax or not.

KEY COURT DECISIONS

Courts have consistently ruled that:

• failing to file on time triggers penalties, regardless of frequency
• businesses cannot claim “confusion” about frequency as an excuse
• refunds can be delayed if prior periods were not filed
• taxpayers are responsible for keeping accurate, period-specific documentation

These decisions reinforce the importance of understanding and complying with your assigned frequency.

WHY FILING FREQUENCY MATTERS

Your filing frequency effects:

• how often you remit GST/QST
• how quickly you receive refunds
• how much documentation you must organize
• your administrative workload
• your cash flow scheduling

Choosing the right frequency can significantly improve your financial management.

HOW OFTEN SHOULD YOU FILE GST/QST RETURNS?

Filing frequency is based primarily on annual revenue:

1. ANNUAL REVENUE OVER $6 MILLION → MONTHLY filing required

Large businesses must file monthly. This ensures timely remittances and stronger oversight.

2. ANNUAL REVENUE BETWEEN $1.5M AND $6M → QUARTERLY filing required

Mid-sized businesses are assigned quarterly filing.

3. ANNUAL REVENUE UNDER $1.5M → ANNUAL, QUARTERLY, OR MONTHLY (choice available)

Small businesses have flexibility and may choose the frequency that best fits their needs.

WHICH FILING FREQUENCY SHOULD YOU CHOOSE IF YOU QUALIFY FOR ALL THREE?

Below is the strategic breakdown.

OPTION 1 — MONTHLY FILING

Best for:
• businesses expecting regular GST/QST refunds
• businesses with tight cash flow
• high-volume retailers or e-commerce sellers
• businesses needing accurate monthly reconciliation

Advantages:
• faster refunds
• easier reconciliation (one month at a time)
• reduces year-end pressure
• avoids large quarterly/yearly adjustments

Disadvantages:
• more administrative work
• more frequent deadlines
• higher risk of late filing if unorganized

OPTION 2 — QUARTERLY FILING

Best for:
• most small and medium businesses
• contractors
• service-based businesses
• businesses with moderate expense levels

Advantages:
• balance between workload and accuracy
• three refund opportunities per year
• enough time to gather documents
• easier bank reconciliation than annual filing

Disadvantages:
• cash flow must be planned for tax payments every three months
• documentation must still be kept monthly

OPTION 3 — ANNUAL FILING

Best for:
• microbusinesses under $30,000 (voluntarily registered)
• businesses with low expenses
• seasonal or part-time operations
• self-employed individuals with simple transactions

Advantages:
• least administrative work
• only one filing deadline per year
• simple for low-volume businesses

Disadvantages:
• refunds delayed until year-end
• harder to catch mistakes
• large lump-sum tax payment may affect cash flow
• highest audit risk if bookkeeping is inconsistent

CAN YOU CHANGE YOUR FILING FREQUENCY?

Yes, small businesses under $1.5 million in revenue may request a change. You can switch to:

• monthly → quarterly
• quarterly → monthly
• annual → quarterly
• annual → monthly

Revenue Québec may approve or deny the request depending on your compliance history.

WHAT FILERS MUST DO REGARDLESS OF FREQUENCY

All GST/QST filers must:

• keep complete documentation
• organize receipts and invoices by period
• reconcile GST/QST collected vs. paid
• file by the due date
• remit tax on time
• retain records for six years

The frequency changes how often, not what, you must report.

MACKISEN STRATEGY

Mackisen CPA advises businesses on optimal GST/QST filing frequency based on revenue, industry, cash flow needs, and refund patterns. We help adjust your frequency with Revenue Québec, set up compliance calendars, and configure your accounting systems for accurate period tracking.

Our support ensures you file smoothly, on time, and with full documentation — reducing audit risk and improving financial planning.

REAL CLIENT EXPERIENCE

A growing online business switched from annual to monthly filing to receive faster refunds. Mackisen transitioned their system and improved their cash flow.

A contractor overwhelmed with monthly deadlines switched to quarterly filing, relieving administrative stress.

A freelancer who remained on annual filing faced a large year-end payment. Mackisen reorganized their cash flow and moved them to quarterly filing.

COMMON QUESTIONS

Is monthly filing required for everyone?
No, only for businesses over $6M in revenue.

Does filing more often reduce audit risk?
Generally yes smaller periods mean fewer errors and cleaner records.

Can filing frequency be changed anytime?
Usually once per fiscal year, with Revenue Québec approval.

Does frequency affect QST vs. GST differently?
No, both taxes follow the same frequency.

WHY MACKISEN

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses choose and manage the right GST/QST filing frequency. Our structured approach improves compliance, cash flow, and audit protection.