FPZ-500.AR-V - GST/HST QST Return

FPZ-500.AR-V - GST/HST QST Return

Filing the return

If you are a GST/HST and QST registrant, you must complete and file a return with Revenu Québec, whether or not you have a balance payable or are claiming a refund.

You can use form FPZ-2034.CD-V, Detailed GST/HST and QST Calculations and Return Respecting Taxable Real Property (Immovables), Taxable Carbon Emission Allowances and Imported Taxable Supplies, to make detailed GST/HST and QST calculations and report the taxes on the acquisition of taxable real property (immovables), taxable carbon emission allowances and imported taxable supplies. Enter the amounts from the lines of that form in the corresponding boxes of this return.

If you are required to file your return electronically or wish to do so, you must use the File a GST/HST and QST Return online service. For more information or the list of online services for businesses, go to revenuquebec.ca.

You must file a GST/HST and QST return electronically if your business's annual taxable sales exceed $1.5 million. A penalty may apply if you do not meet this obligation.

Filing deadline

You must file the return with Revenu Québec no later than one month after the last day of your reporting period or, if your reporting period is annual, no later than three months following the end of the business's 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, you must pay any GST/HST or QST payable by April 30.

In the case of a listed financial institution (other than a corporation deemed to be a listed financial institution that has elected to treat certain supplies as exempt financial services) with an annual reporting period, the return must be filed no later than six months following the end of the institution's fiscal year.

Refund claimed or amount payable

To determine the amount to enter in the "Refund claimed" or "Amount payable" box, do the following calculation:

Subtract the amounts on lines 108, 110 and 111 from the amount on line 105. Enter the result on line 113.
Subtract the amounts on lines 208, 210 and 211 from the amount on line 205. Enter the result on line 213.

Next, add the amounts on lines 113 and 213. If the result is positive, carry it to the "Amount payable" box. If the result is negative, carry it to the "Refund claimed" box.

Methods of payment

You can pay your balance online through a financial institution.

You can also use the enclosed envelope to mail Revenu Québec the detachable part of this form, along with a cheque or money order payable to the Minister of Revenue of Québec. Write the business's identification number on the back of the cheque or money order.

In addition, you can pay in person at a financial institution using the detachable part of this form.

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

Reception date of payment

Your payment is considered to be received on the date it was made at a financial institution using a teller, the institution's online payment service or an automated teller machine (ATM).

If the return was mailed with a cheque or money order, your payment is considered to be received on the date of the Revenu Québec stamp. If you make your payment with a postdated cheque, your payment is considered to be received on the date the cheque can be cashed.

If you did not enclose a cheque or money order with the return, your payment is considered to be received on the date on which Revenu Québec stamps the cheque or money order.

You are liable to a penalty for any payment not made by the deadline. Interest will also be charged on any unpaid amount.

Personal information with respect to the GST/HST is collected for purposes of the administration or enforcement of the Excise Tax Act, Part IX, and related programs and activities including administering tax, rebates, elections, audit, compliance, and collection. The information collected may be used or disclosed for the purposes of other federal Acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to: access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual's personal information. Refer to Personal Information Bank CRA PPU 241 on Info Source at canada.ca/cra-info-source.