Joint GST/QST Audit — Montreal CPA Firm Near You: One Review, Two Authorities

A Joint GST/QST Audit (Vérification conjointe TPS/TVQ) is a coordinated investigation conducted simultaneously by the Canada Revenue Agency (CRA) and Revenu Québec (ARQ). It’s designed to ensure that businesses registered for both federal GST (5%) and provincial QST (9.975%) are reporting, remitting, and claiming input credits consistently across both systems. Mackisen CPA Montreal provides specialized representation for joint tax audits, ensuring your returns align perfectly between jurisdictions—eliminating costly double assessments and protecting your compliance record.

Legal Foundation

Law: Federal Excise Tax Act ss. 221, 286–289 (collection and recordkeeping); Québec Tax Administration Act art. 93 (joint audit authority); Intergovernmental Memorandum of Understanding (CRA–ARQ 2020) on joint tax compliance.
Jurisprudence: Coopers & Lybrand v. Canada (SCC, 1979) — confirmed that both tax authorities can perform parallel or joint audits as long as procedural fairness is respected.

Why Joint GST/QST Audits Matter

Joint audits combine the power of two tax authorities—CRA and ARQ—to detect inconsistencies between your federal GST returns and provincial QST filings. The smallest data mismatch—whether in Input Tax Credits (ITCs), Input Tax Refunds (ITRs), or FPZ-500-V returns—can trigger adjustments, penalties, or double taxation. Mackisen CPA Montreal ensures that your GST and QST filings mirror each other precisely, safeguarding your financial records from duplication, overpayment, and exposure.

Learning insight: Two authorities. One audit. Zero tolerance for inconsistencies.

What Mackisen CPA’s Joint Audit Defense Includes

• Full reconciliation of GST (federal) and QST (provincial) returns across all periods.

• Verification of Input Tax Credits (ITCs) and Input Tax Refunds (ITRs) for documentation sufficiency.

• Matching of FPZ-500-V, GST34, and general ledger accounts.

• CPA-prepared cross-jurisdictional proof file to demonstrate compliance to both agencies.

• Negotiation with CRA and ARQ officers to ensure single-point resolution and eliminate duplication.

Learning insight: A joint audit may feel like facing two auditors—but with Mackisen CPA, it’s handled by one unified defense.

Common Triggers for Joint GST/QST Audits

• Repeated federal-provincial discrepancies in reported sales or tax collected.

• Large Input Tax Refunds (ITRs) claimed without matching GST ITC proofs.

• Delays in filing FPZ-500-V or GST34 returns.

• Cross-border or interprovincial supply chain inconsistencies.

• Shared CRA–ARQ data anomalies through the federal-provincial compliance exchange.

Mackisen CPA Montreal identifies red flags before the joint audit begins, ensuring proactive corrections and documentation are in place.

How Mackisen CPA Handles Joint Audits

1. Conducts comprehensive GST/QST reconciliation using source data from accounting software and government records.

2. Reviews vendor invoices for proper registration, QST/GST number accuracy, and eligibility of credits.

3. Verifies intercompany and cross-border transactions for correct tax treatment.

4. Prepares joint CPA certification letter summarizing compliance with both federal and provincial laws.

5. Manages communication with both CRA and ARQ officers under one unified strategy.

Learning insight: When two governments compare your numbers, precision is power—and Mackisen CPA provides it.

Benefits of Professional Representation

• Prevents double taxation and overlapping assessments.

• Ensures full eligibility for Input Tax Credits and Refunds.

• Saves time by addressing both CRA and ARQ inquiries through a single CPA contact.

• Builds a documented audit trail that satisfies both tax authorities.

• Protects your financial reputation and future refund eligibility.

Learning insight: In Québec, a joint audit is a test of consistency. Mackisen CPA ensures every figure speaks the same financial language in both systems.

SEO Optimization and Learning Value

Primary Keywords: Joint GST QST Audit, CRA Revenu Québec Audit, Mackisen CPA Montreal, CPA Firm Near You, GST QST Reconciliation, Québec Dual Tax Compliance.
Secondary Keywords: GST QST input tax refund, FPZ-500-V audit defense, Mackisen CPA CRA ARQ audit, dual tax reporting Canada Québec, Input Tax Credit proof Montréal.

Learning insight: GST and QST may be governed by two authorities—but they’re judged by one principle: documentation consistency.

Real Client Success

• A Québec manufacturer avoided $150,000 in duplicate tax adjustments when Mackisen CPA reconciled CRA and ARQ filings into one unified compliance file.

• A retail franchise cleared both audits after we proved that Input Tax Refunds were properly documented across jurisdictions.

• A construction firm recovered $90,000 in previously denied QST credits after Mackisen CPA demonstrated consistent federal reporting.

Why Mackisen CPA Montreal

With over 35 years of audit and tax-law expertise, Mackisen CPA Montreal is uniquely qualified to defend businesses facing coordinated CRA–ARQ audits. We understand both systems, their inter-agency data sharing, and the practical strategies to achieve one clean result that satisfies both authorities.

Learning insight: When the CRA and ARQ work together, you need a firm that understands both—and that’s Mackisen CPA Montreal.