FPZ-558-V - GST/HST and QST instalments

FPZ-558-V - GST/HST and QST instalments

Methods of payment

You can make GST/HST and QST instalment payments online using the payment services of certain financial institutions. You will need to select the bill labelled "Revenu Québec – Code de paiement" and then enter the GST/ HST or QST payment code shown on the remittance slip.

For more payment options, go to Revenu Québec's website at revenuquebec.ca.

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 Revenu Québec or a financial institution receives it.

You are liable to a penalty if you do not pay the full QST instalment. Interest may also be charged on any unpaid amount.

Return

This form is not a return. It is to be used only if you are making an instalment payment. You must file a GST/HST and QST return using form FPZ-500.AR-V, GST/HST–QST Return, or the File a GST/HST and QST return online service available at revenuquebec.ca.

You can mail Revenu Québec the detachable part of form FPZ-500.AR-V.

Calculating GST/HST and QST instalments

You can use form FPZ-558.C-V, Calculation of Instalments: GST/HST and QST, to calculate the GST/HST and QST instalments you must pay.

"GST/HST instalment" box

Enter the amount of your GST/HST instalment in this box.

"QST instalment" box

Enter the amount of your QST instalment in this box.

"Amount remitted" box

Add the amount in the "GST/HST instalment" box to the amount in the "QST instalment" box and enter the total in the "Amount remitted" box.

To change your GST/HST and QST registration with Revenu Québec, complete the detachable part of the enclosed return envelope and include it with your payment. You can also complete form LM-1.A-V, Request for Cancellation or Variation of Registration, which is available at revenuquebec.ca.

Personal information is collected under the Excise Tax Act to administer tax, rebates, and elections. It may also be used for any purpose related to the enforcement of the Act such as audit, compliance and collection activities. It may be shared or verified with 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 corrections; 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.