Insights
Nov 12, 2025
Mackisen
The Ultimate GST/QST (TPS/TVQ) Filing Checklist Quebec — Everything You Need for an Accurate, On-Time Submission
Your complete guide to stress-free GST/QST (TPS/TVQ) and HST filing in Quebec. Learn what documents you need, how to organize them, and how CPA-supervised accounting can help you avoid late penalties, errors, and audits.
Why You Need a GST/QST (TPS/TVQ) Filing Checklist
Every Quebec business registered for GST and QST is legally required to file periodic tax returns through Revenu Québec’s Mon dossier pour les entreprises. These filings confirm the taxes collected (on sales) and taxes paid (on business purchases). Missing one step, document, or deadline can result in penalties under both the Excise Tax Act (CRA) and Tax Administration Act (ARQ).
A clear filing checklist ensures every entry on your return is accurate, every credit is claimed, and every payment is properly recorded. For small businesses, freelancers, and corporations alike, this checklist transforms GST/QST (TPS/TVQ) filing from a stressful chore into an organized routine.
Step 1 — Gather Required Information Before Filing
Before logging into Revenu Québec’s Mon dossier or CRA’s My Business Account, collect the following:
Your CRA GST/HST number (RT0001) and Revenu Québec QST number (TQ0001)
All sales invoices for the filing period (including taxable and exempt transactions)
Purchase receipts and supplier invoices showing GST/QST paid
Bank statements to reconcile incoming and outgoing funds
Export and zero-rated transaction records, if applicable
Input Tax Credit (ITC) and Input Tax Refund (ITR) documentation
Previous filing confirmations for comparison and audit protection
Mackisen CPA Montreal recommends maintaining a GST/QST subfolder in your accounting system, updated monthly. This ensures every transaction is categorized correctly for your next return.
Step 2 — Verify Sales and Purchases
Revenu Québec and CRA automatically cross-verify GST/QST (TPS/TVQ) data with income tax and payroll filings. To prevent mismatches:
Reconcile your sales ledger with your bank deposits.
Ensure GST (5%) and QST (9.975%) were applied correctly on taxable sales.
Identify exempt sales (e.g., exports, certain medical or financial services).
Review all business expenses to ensure you claim every eligible credit.
CPA firms like Mackisen CPA Montreal use reconciliation software and manual verification to detect discrepancies before submission. This step alone can save you thousands in penalties or denied refunds.
Step 3 — Prepare and File Electronically
Filing online is faster, more accurate, and safer than paper filing.
Use Mon dossier pour les entreprises for QST (TVQ) and My Business Account for GST/HST.
When filing electronically:
Enter total taxable sales (before taxes).
Input GST and QST collected.
Record eligible input credits (ITCs and ITRs).
Confirm adjustments (e.g., bad debts, discounts, refunds).
Review and submit for instant confirmation.
Revenu Québec typically processes e-filed returns in 5–10 business days, compared to several weeks for mailed returns. Refunds are direct-deposited, and confirmation receipts serve as legal proof of compliance.
Step 4 — Pay Balances and Keep Proof of Payment
If you owe GST or QST, submit payment immediately through online banking or Mon dossier.
Late payments accrue interest daily (under CRA’s Excise Tax Act section 280) and trigger automatic 5% penalties plus 1% monthly. Always retain:
Payment confirmation or transaction ID
Submitted return confirmation number
Updated balance sheet showing cleared liabilities
Mackisen CPA Montreal clients receive an automated record of every filing and payment stored in a secure digital vault, ensuring compliance during CRA or Revenu Québec audits.
Step 5 — Retain Records for Six Years
The CRA and ARQ require businesses to retain all GST/QST records for six years. Keep both physical and digital copies of:
Filed returns
Receipts and invoices
Bank reconciliations
Communication with suppliers and clients
Correspondence with CRA or Revenu Québec
Revenu Québec’s Tax Administration Act (sections 94–95) allows auditors to reassess up to six years back — or longer if there’s evidence of misrepresentation. Well-kept records make any audit short, smooth, and favorable.
Extra Step — CPA Review Before Submission
Even if you handle your own bookkeeping, CPA verification ensures your filing meets federal and provincial legal standards.
A CPA firm checks:
Correct tax rate applications
Accurate input credit claims
Cross-matching with income tax filings
Missing or duplicated transactions
Legal documentation under Excise Tax Act and Tax Administration Act
Mackisen CPA Montreal offers pre-filing audits and automatic reminders for every GST/QST deadline, eliminating guesswork and preventing CRA or Revenu Québec reassessments.
Benefits of Following This Checklist
Accuracy: Every transaction validated before submission.
Faster Refunds: Organized filing ensures immediate processing.
Audit Protection: Comprehensive documentation minimizes government scrutiny.
Legal Compliance: Full adherence to CRA and ARQ tax acts.
Peace of Mind: With CPA oversight, you can focus on your business, not deadlines.
Real Business Example
A small logistics company in Montreal once filed its GST/QST returns manually, missing over $4,000 in eligible tax credits annually. After switching to CPA-supervised e-filing using Mackisen CPA Montreal’s system, the company recovered missed credits, shortened refund times by 60%, and avoided future reassessments.
Mackisen CPA Montreal — Your Partner for Stress-Free Filing
Mackisen CPA Montreal helps businesses streamline their GST/QST (TPS/TVQ) and HST filing Quebec process through structured checklists, digital filing systems, and bilingual professional guidance. Our CPA team reviews every return, ensures compliance with both CRA and ARQ, and builds long-term filing accuracy into your accounting system.
Our clients benefit from:
On-time, error-free electronic filings
Audit-ready accounting organization
Complete coordination between CRA and Revenu Québec
Secure data storage and compliance reminders
Proactive tax planning for cash flow and refunds
With over 35 years of combined experience, we make tax compliance straightforward, transparent, and beneficial for your business.
Key Takeaways for Quebec Business Owners
Use an organized checklist before every GST/QST (TPS/TVQ) filing.
File online through Mon dossier and My Business Account for speed and accuracy.
Keep receipts, invoices, and payment confirmations for six years.
Verify reconciliation between CRA and ARQ systems monthly.
Hire a CPA to review filings before submission for maximum accuracy.
Timely filing is more than compliance — it’s your safeguard against penalties and lost revenue. Mackisen CPA Montreal ensures your GST/QST (TPS/TVQ) and HST filings are complete, precise, and profitable.
