Missed a GST/QST Deadline? Here’s What to Do Now

Every business owner eventually misses a GST/QST deadline whether due to bookkeeping delays, cash-flow problems, personal emergencies, or simple oversight. While a missed filing or payment can cause stress, penalties, and refund freezes, the situation is fixable if you act quickly and strategically.

This guide explains exactly what steps to take the moment you realize you missed a GST/QST deadline, how to minimize penalties, and how to prevent the issue from escalating into an audit.

Step 1 — File the Return Immediately (Even If You Can’t Pay)

Revenu Québec imposes two separate obligations:

1. Filing the return

2. Paying the balance

Filing late triggers penalties. Not filing at all triggers even more serious consequences, including estimated assessments.

Submitting the FPZ-500-V now:
• stops further filing penalties
• prevents the account from being flagged for non-compliance
• shows good faith
• avoids estimated assessments

Even if you cannot pay the amount owing, file the return right away.

Step 2 — Pay What You Can (Even a Partial Payment Helps)

Interest starts accumulating the day after the due date, and partial payments reduce interest costs.

If you cannot pay in full:
• pay a portion immediately
• pay the rest as soon as possible
• set up a payment arrangement if needed

Revenu Québec is more flexible when they see proactive behavior.

Step 3 — Avoid Estimated Assessments

If you wait too long, Revenu Québec may issue an estimated assessment — their guess of what you owe.
These estimates:
• are often higher than actual amounts
• immediately generate interest
• trigger notices and potential collection action

Filing quickly prevents this scenario.

Step 4 — Confirm That No Other Periods Are Missing

Many businesses discover one late filing then realize others are overdue too.

Review:
• monthly statements
• quarterly deadlines
• yearly summaries
• receipt and invoice dates

If multiple periods are missing, file them all as soon as possible.

Step 5 — Respond to Any Revenu Québec Notices Promptly

Missed deadlines often trigger:
• “Failure to File” letters
• “Reminder to File” notices
• refund holds
• compliance warning flags

Ignoring these notices increases audit risk.

A quick call or reply reassures Revenu Québec that you are addressing the issue.

Step 6 — Clean Up Documentation Before Filing Future Returns

Mistakes commonly leading to missed filings include:
• bookkeeping delays
• missing receipts
• incorrect tax codes
• inconsistent sales totals
• unreconciled bank accounts

Fixing these now prevents repeated late filings.

Step 7 — Request Penalty Relief (If Eligible)

Revenu Québec may cancel or reduce penalties under certain circumstances:
• serious illness
• natural disasters
• major business disruption
• accounting system failures
• situations beyond your control

A CPA can prepare a strong relief request and supporting documents.

Step 8 — Set Up a Filing System to Avoid Future Delays

Once the crisis is solved:
• establish monthly bookkeeping
• automate receipt collection
• reconcile bank accounts regularly
• create a GST/QST deadline calendar
• use automated reminders in accounting software
• ensure tax codes are configured properly

Prevention is far easier than correction.

What NOT to Do

• Don’t ignore the problem
• Don’t wait for another deadline
• Don’t assume Revenu Québec will forget
• Don’t file incomplete returns full of estimates
• Don’t communicate with auditors without CPA support if the case escalates

Key Lessons

• Missing a GST/QST deadline is fixable, but speed matters
• Filing immediately is better than waiting until you can pay
• Documentation and reconciliation prevent repeat issues
• Penalty relief is possible if the request is well-prepared
• Revenu Québec responds better to proactive compliance

Real Client Stories

A consultant filed two weeks late and feared penalties. Mackisen filed immediately, and penalties were waived due to proactive correction.

A retailer missed multiple periods. Mackisen filed all returns within days and negotiated a payment schedule avoiding interest spikes.

A startup forgot its annual filing. Mackisen reconstructed financials, filed, and protected the client from estimated assessments.

Common Questions

Will I automatically get penalties?
Not always quick action can reduce or remove them.

Can I file if my bookkeeping isn’t ready?
Yes but only with CPA support to ensure accuracy.

What if I don’t have the money to pay?
File anyway, then arrange payments.

Will this trigger an audit?
Repeated lateness increases risk but one late filing, handled properly, usually does not.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses recover from missed GST/QST deadlines, avoid penalties, correct returns, and establish long-term compliance systems.