How to Read Your GST/QST Notice of Assessment — Montreal CPA Firm Near You

Every business in Quebec eventually receives a GST or QST Notice of Assessment, yet very few business owners understand what the document means. A Notice of Assessment is not a simple receipt. It is a legal statement from Revenue Québec (for QST) or the Canada Revenue Agency (for GST/HST) confirming what the government believes you owe, what adjustments they made, whether penalties apply, and whether your refund is being held for review. Misreading or ignoring this notice is one of the most common causes of penalties, reassessments, and compliance escalations. This guide explains how to interpret your assessment correctly using the same professional framework we apply at Mackisen CPA Montreal.

Why Understanding Notices Matters
A Notice of Assessment contains critical information that directly affects your business. It tells you:
Whether your return was accepted as filed
If CRA or Revenue Québec changed any numbers
If penalties or interest were added
If your refund is being held, reassessed, or denied
If further action is required
If your account has been flagged for review
Missing these signals can lead to forced collections, frozen refunds, or follow-up audits.

Legal and Regulatory Framework
GST Notices of Assessment are issued under the Excise Tax Act.
QST Notices of Assessment are issued under Quebec’s Tax Administration Act.
These notices are legally binding unless you file a Notice of Objection within the allowed timeframe. Hickman Motors (1997, SCC) confirms that the taxpayer has the burden of proving accuracy in their filings. Lac d’Amiante (2001, SCC) confirms RQ’s power to reassess and adjust returns when documentation is missing or incorrect.

What Happens When You Ignore a Notice
Imagine filing your QST return expecting a refund of $4,600. A Notice of Assessment arrives. Because you are busy, you set it aside. Unknown to you, RQ flagged discrepancies and froze your refund pending additional documents. Weeks later you receive a collections warning. Interest is accumulating daily. Your next two returns are automatically placed under review. Your business — which did everything correctly — is now in a compliance spiral all because one notice was ignored. This scenario is extremely common and completely avoidable when you understand how to read your notice.

Learning Section: What’s Inside a Notice of Assessment
Every Notice includes several key sections:

Assessment Date
The day the government finalized your calculation.

Reporting Period
You must confirm this matches the period you filed.

Government’s Calculation
Their view of:
Taxable sales
GST/QST collected
ITCs/ITRs claimed
Adjustments applied

Adjustments
If they changed any numbers, this section explains why.

Penalties
Late filing
Late payment
Failure to report
Incorrect calculation
Failure to remit
Penalty amounts compound rapidly.

Interest
Interest is added daily and must be paid even if penalties are forgiven.

Refund Status
Accepted
Held for review
Adjusted
Denied
Reversed
Frozen pending documents

Action Required
Pay balance
Send documents
File objection
Correct future filings
Ignoring this section leads to compliance escalation.

SEO Learning: Primary and Secondary Keywords
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How to Read Your Notice Step-by-Step
Step 1: Confirm the reporting period
Step 2: Compare your filed numbers to the adjusted numbers
Step 3: Review any adjustments or corrections
Step 4: Check penalty and interest calculations
Step 5: Verify refund status
Step 6: Look for “Action Required” instructions
Step 7: Document any discrepancies
Step 8: Contact your CPA for review and potential objection
Step 9: File payment or comply with document requests immediately

Documentation Section: What You Must Keep
Filed returns
Invoices
Proof of payment
POS or e-commerce sales reports
Merchant processor reports (PayPal, Stripe, Square, Shopify)
Bank statements
Reconciliation worksheets
The Assessment itself
These must be stored for six years.

Common Mistakes
Ignoring notices
Misunderstanding adjustments
Failing to respond within deadlines
Assuming refunds are paid automatically
Letting interest accumulate
Failing to file objections on time
Not reconciling numbers before filing returns
Missing CRA/RQ messages in the portal

Winning With Revenue Québec and Canada
Mackisen analyzes every Notice of Assessment, identifies discrepancies, prepares correction filings, communicates directly with tax authorities, resolves refund holds, and files formal objections when the assessment is incorrect. We ensure you never pay more than you owe and that your account remains in good standing.

Mackisen Service Hub
We provide:
Assessment analysis
Correction filings
Objection preparation
Refund release support
Audit defense
CRA and RQ communication
Complete documentation reviews
Our team protects your business from financial consequences and ensures proper compliance.

Why Mackisen
With more than 35 years of CPA, audit, and tax-law experience, Mackisen CPA Montreal ensures your GST/QST assessments are interpreted correctly, disputed when necessary, and handled with total precision — protecting your cash flow, your compliance history, and your peace of mind.