FPZ-500-V - GST/HST - QST return

You are required by law to file a return, even if you have no balance payable to Revenu Québec or are applying for a refund. To comply with this requirement, carry the amounts from the shaded boxes of form FP-500-V, Detailed Calculations: Goods and Services Tax or Québec Sales Tax, to the corresponding boxes on the remittance slip. Return the slip to Revenu Québec with your payment, if applicable.

If you are required to file a consumption tax return electronically, or wish to do so, you must use the GST/HST and QST Returns online service for businesses, which allows you to complete and file a tax return online. For further information, go to www.revenuquebec.ca/reportingtaxes.

The complete list of online services for businesses is available at www.revenuquebec.ca/en/sepf/services/info/entreprise/entreprises.aspx.

Filing deadline for returns

Your return must be received by the Minister within one month after the last day of your reporting period or, if your reporting period is annual, on or before the last day of the third month following the end of your fiscal year.

If you are an individual in business and you have an annual reporting period that ends on December 31, you have until June 15 of the following year to file your return. However, if you have GST/HST or QST payable, you must make your remittance by April 30.

Methods of payment

You may pay your balance by Internet (through a financial institution), by mail or in person. If making your payment by mail, return your remittance slip in the enclosed envelope, with a cheque or money order payable to the Minister of Revenue of Québec. If making your payment in person, present your remittance slip at a Revenu Québec office or at your financial institution. You must have a remittance slip to make a payment in person at a financial institution.

Payments of $50,000 or more must be made at a financial institution.

Reception date of payment

The reception date of a payment is the date on which the financial institution or Revenu Québec receives it.