No Proper Records for GST/QST? How to Reconstruct and Comply

Many Quebec businesses especially startups, consultants, small retailers, contractors, and e-commerce sellers eventually face a tough truth: their GST/QST records are incomplete or missing. Maybe receipts were lost, bookkeeping fell behind, or the business grew too fast for its systems. Whatever the cause, missing documentation can lead to refund denials, reassessments, penalties, and even full audits.

The good news: Reconstruction is possible.
This guide explains exactly how to rebuild missing GST/QST records, restore compliance, and protect your business during verification or audit.

Step 1 — Understand the Risks of Missing Records

If you submit GST/QST returns without proper documentation, Revenu Québec may:
• deny ITCs and ITRs
• reassess your sales
• freeze or delay refunds
• request further verification
• expand the audit period
• issue penalties or interest

The earlier you correct missing records, the safer your business becomes.

Step 2 — Identify What’s Missing

The first step in reconstruction is determining what gaps exist.
Typical missing documents include:
• supplier invoices
• digital SaaS receipts
• subcontractor bills
• proof of payment
• bank statement pages
• contracts or agreements
• sales invoices
• POS summaries
• e-commerce reports (Shopify, Stripe, PayPal)

A CPA maps out all missing items and builds a recovery plan.

Step 3 — Retrieve Missing Documentation

Most documents can be recovered. Mackisen helps you obtain:
• duplicate invoices from suppliers
• downloaded SaaS and subscription receipts
• proof of payment from banks or credit cards
• missing contracts from clients or subcontractors
• monthly merchant processor summaries
• POS reports from your system or provider

Even years of missing documents can often be reconstructed.

Step 4 — Reconcile Sales to Deposits

Revenu Québec pays close attention to:
• deposits exceeding reported sales
• missing or mismatched income entries
• e-commerce payouts not recorded properly

Reconciliation includes:
• matching invoices to deposits
• separating taxable vs. zero-rated vs. exempt sales
• identifying non-revenue deposits (loans, transfers, reimbursements)

This step is essential to avoid audit adjustments.

Step 5 — Rebuild ITC/ITR Schedules

For every expense, Mackisen verifies:
• Is the supplier registered for GST/QST?
• Does the invoice show tax properly?
• Is the purchase business-related?
• Is the expense eligible for ITCs/ITRs?

Then we prepare fully documented schedules for:
• GST Input Tax Credits (ITCs)
• QST Input Tax Refunds (ITRs)

This documentation is critical during verification.

Step 6 — Correct Accounting Software Tax Coding

Missing records often signal deeper system issues:
• incorrect GST/QST codes
• combined tax entries
• missing tax mapping for new products or services
• POS or Shopify settings misapplied

Mackisen updates all tax coding to prevent recurring errors.

Step 7 — Amend or Refile GST/QST Returns (If Necessary)

Once documentation is rebuilt, you may need to:
• file adjusted FPZ-500-V returns
• correct prior errors
• update taxable revenue or ITCs/ITRs
• submit explanatory letters

Revenu Québec prefers proactive corrections not waiting until an audit.

Step 8 — Prepare an Audit-Ready Documentation Package

To protect the business, Mackisen prepares:
• indexed invoice folders
• proof-of-payment bundles
• deposit reconciliation files
• detailed ITC/ITR schedules
• a clean, professional explanation letter

This package can satisfy auditors and prevent escalation.

Step 9 — Implement Controls to Prevent Recurrence

Businesses must adopt strong practices, including:
• monthly bookkeeping
• digital receipt management
• automated reconciliation tools
• proper POS configuration
• strict expense documentation rules

A permanent solution prevents future compliance problems.

Real Client Examples

A consultant with two years of missing receipts had refunds denied.
Mackisen rebuilt documentation and recovered over $12,000.

A startup had no invoices for dozens of SaaS tools.
We retrieved everything from vendors and passed verification with no adjustments.

A retailer’s POS failed to export reports for months.
Mackisen reconstructed sales using bank deposits and processor logs.

Common Questions

Can I still get refunds with missing documents?
Yes if documents are reconstructed or replaced.

Will missing records trigger an audit?
If uncorrected, yes. Reconstruction reduces that risk drastically.

How far back can records be rebuilt?
Often up to 7 years, depending on availability of bank and supplier data.

Can personally bank records be used?
Yes if business transactions were mixed.

Do I need to amend returns?
Only if the missing records affect prior filings.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal specializes in reconstructing GST/QST records, preparing audit-ready documentation, correcting past filings, and building compliance systems that protect your business long-term.