Quebec
Quebec GST/HST and QST filing deadlines: a small-business checklist
Check Revenu Québec’s monthly, quarterly and annual reporting rules, including the annual individual-filer exception and separate payment tracking.
Use the filing frequency on your registration
Revenu Québec assigns monthly, quarterly or annual reporting. Its guidance generally sets monthly and quarterly return deadlines one month after the reporting period ends, and annual deadlines three months after period-end. The fiscal year and filing frequencies are aligned for GST/HST and QST.
For a registrant who is an individual with business income other than property income, an annual filing frequency and a December 31 fiscal year-end, the filing date is generally June 15 of the following year. Any GST/HST or QST due must generally be remitted by April 30. Check instalments separately where applicable.
Prepare one organized review package
- Confirm the reporting frequency and the period in the business account.
- Reconcile the GST/HST and QST records with the books.
- Identify missing sales or purchase documents before the review date.
- Confirm the amount, account and payment method for each obligation.
- Retain the filing acknowledgement and payment evidence.
The purpose of the checklist is to make the handoff clear. It does not determine whether a purchase qualifies for an input tax credit or input tax refund; those questions belong in the bookkeeping or tax review.
Keep other Quebec filings separate
Sales-tax reporting should not hide payroll, RL slips or corporate income tax obligations. A completed GST/HST and QST return is evidence for that reporting task only. Put unresolved questions beside the relevant deadline instead of storing them in a general inbox.
Build and verify the calendar
Select Quebec and the applicable sales-tax frequency in Compliance Calendar. Compare the entries with Revenu Québec notices and the official schedule, including applicable non-business-day rules. If the account information differs from your profile, correct the profile and confirm the due date before relying on it.
Common questions
Does every annual Quebec filer have until June 15?
No. The individual-filer exception has specific business-income, reporting-frequency and year-end conditions.
Does a sales-tax return also complete Quebec payroll reporting?
No. Track the payroll and information-slip obligations separately.
Official sources
Reviewed October 31, 2026. Examples are hypothetical, not customer testimonials. General information, not tax advice. Confirm applicable rules and account-specific notices with the authority or your adviser.