QUICK CHECKLIST FOR FILING GST/QST ONLINE

Filing your GST/QST return online is the fastest and most efficient way to meet your sales tax obligations in Quebec. Revenue Québec’s online platform allows businesses to submit their FPZ-500-V return, make payments, review past filings, and monitor refund status in real time. But filing online does not eliminate the risk of errors. Missing documentation, incorrect totals, or unnoticed discrepancies can still lead to refund delays, penalties, or even an audit. This quick checklist helps you prepare a clean, accurate, and audit-ready GST/QST return before hitting “Submit.”

An organized online filing process saves time, prevents mistakes, and ensures that your tax obligations are handled smoothly each period.

LEGAL AND REGULATORY FRAMEWORK

Online filing is governed by the same laws that apply to paper filings:
• Excise Tax Act (GST)
• Quebec Taxation Act (QST)

Businesses registered for GST and QST must file returns by their assigned frequency and remit payments by the due date. Returns filed online carry the same legal obligations and consequences as paper submissions. All amounts reported must be supported by proper documentation and retained for at least six years.

KEY COURT DECISIONS

Courts have ruled that filing errors made online — including data-entry mistakes and misinterpretation of form lines — remain the sole responsibility of the taxpayer. In several cases, taxpayers argued that software or online systems caused inaccuracies, but judges upheld reassessments, confirming that businesses must verify their entries before submitting electronically.

Courts have also supported Revenue Québec’s right to request documentation or delay refunds when inconsistencies appear in online-filed returns. The convenience of online filing does not replace the need for accurate preparation.

WHY CRA AND REVENU QUÉBEC REVIEW ONLINE RETURNS CLOSELY

Online filings often reveal:
• incorrect taxable sales totals
• mismatched GST/QST collected vs. reported
• unsupported input tax credits
• round-number entries indicating estimates
• inconsistencies with POS or accounting systems
• late filings due to misunderstanding the online portal

These red flags can lead to verification requests, refund holds, or full audits.

QUICK CHECKLIST FOR FILING GST/QST ONLINE

Use this step-by-step checklist each time you file your GST/QST return through Revenue Québec’s Mon Dossier portal.

1. Confirm your login credentials
   Ensure your Mon Dossier access is active and updated. Reset passwords or security questions if needed to avoid last-minute access issues.

2. Verify your reporting period
   Confirm that you are filing for the correct month, quarter, or year. Mistaken periods cause serious filing complications.

3. Reconcile total sales
   Match sales from your accounting software, POS system, and bank deposits. Separate taxable, exempt, and zero-rated sales to avoid incorrect reporting.

4. Confirm GST and QST collected
   Run a detailed tax summary to verify GST and QST amounts collected. Ensure tax codes in your system were applied correctly throughout the period.

5. Validate input tax credits (ITCs/ITRs)
   Review all expense invoices to confirm supplier GST/QST numbers, tax amounts, and business purpose. Exclude non-eligible expenses and missing receipts.

6. Prepare adjustments
   Gather details for:
   • credit notes
   • refunds
   • discounts
   • bad debt adjustments
   • corrections from prior periods
   Ensure these are included in the proper lines of your return.

7. Reconcile GST/QST control accounts
   Compare the balances in your GST collected, QST collected, and GST/QST paid accounts to your return totals. Resolve differences now.

8. Upload or organize supporting documents
   While the online portal may not require uploads, Revenue Québec can request documents anytime. Prepare an audit-ready folder containing:
   • invoices
   • receipts
   • POS reports
   • reconciliations
   • bank statements
   • credit note summaries
   This speeds up any verification process.

9. Complete the FPZ-500-V online form
   Enter each line carefully. Avoid round-number estimates Revenue Québec views these as potential errors. Use system-generated totals where possible.

10. Review the return before submitting
    Double-check:
    • period
    • GST/QST collected
    • input tax credits
    • adjustments
    • net tax
    • remittance status

11. Submit and save confirmation
    Download or screenshot the submission confirmation. File it in your digital GST/QST folder.

12. Make payment immediately (if applicable)
    Use online banking or Revenue Québec’s payment system to remit your balance. Confirm payment appears in your Mon Dossier account.

13. Monitor refund status
    If expecting a refund, check your account regularly. Respond promptly to any requests from Revenue Québec.

14. Update your accounting system
    Record the filed return, reconcile tax accounts, and update financial statements accordingly.

MACKISEN STRATEGY

Mackisen CPA assists businesses in filing GST/QST returns online by preparing reconciliations, verifying totals, and ensuring proper data entry. We guide clients through Mon Dossier, manage payments, and help resolve filing or access issues. For businesses seeking hands-off management, we can file online returns on your behalf and maintain audit-ready documentation.

We also perform pre-filing reviews and correct errors before submission, preventing costly amendments and verification delays.

REAL CLIENT EXPERIENCE

A Montreal retailer repeatedly filed incorrect online returns due to unverified POS totals. Mackisen reconfigured their tax codes and created a checklist, reducing discrepancies to zero.

A consultant struggled with Mon Dossier access and filed late returns. Mackisen fixed access permissions, set up calendar reminders, and ensured timely filings.

An online seller had refunds held due to missing documentation. Mackisen assembled a complete support file, submitted it, and secured fast approval.

COMMON QUESTIONS

Is filing online faster than paper
Yes. Online filings process quicker and reduce administrative delays.

Can I correct an online return
Yes. Adjustments or amended filings can be submitted through the portal or via request.

Do I still need to keep receipts
Absolutely. Digital or paper receipts must be retained for audit purposes.

What if my online return gets rejected
A CPA can help troubleshoot errors and resubmit properly.

Is Mon Dossier required for filing
Yes. It is the official online portal for GST/QST returns in Quebec.

WHY MACKISEN

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses file GST/QST returns online accurately and efficiently. Our step-by-step systems ensure smooth filings, timely payments, and full compliance with sales tax regulations.