General Informatiion Concerning the QST and the GST/HST - Ryan

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Your return(s) must be filed by the applicable deadline (see above). If you lose your personalized return(s) or do not receive the return(s) at least 15 working days before the filing deadline, you can print a copy of the return(s) from our website at www.revenu.gouv.qc.ca, or order a copy of the return(s) online or by telephone at one of the numbers listed on the back of this booklet. Certain businesses and organizations may apply to have their branches or divisions file separate GST and QST returns. To do so, they must use form FP-2010-V, Application to File Separate Returns – Request to File Separate Rebate Applications – Revocation of Application or Request. For further information regarding the form, refer to the chapter entitled “Elections and applications concerning the administration of the GST and QST” on page 88. Designated reporting periods Registrants may request that certain reporting periods in a fiscal year be designated reporting periods, that is, periods for which they will not be required to file a return. To make this request, the tax that was collected or collectible and the adjustments in the net tax calculation must total $1,000 or less for the reporting period(s) concerned. Amounts of tax pertaining to a designated period must be reported on the return for the following period. Designated reporting periods can be useful for persons that operate a seasonal or part-time business, or for non-residents that carry on commercial activities in Canada (or in Québec, in respect of the QST) for a short time each year. Designated reporting periods are granted only if the registrant has fulfilled all obligations to the Canada Revenue Agency and Revenu Québec. Designated reporting periods can be granted to businesses and organizations, regardless of the amount of their receipts or the nature of their commercial activities, but not, in most cases, to registrants that file annual returns. Moreover, designated reporting periods cannot be granted to branches or divisions of a registrant, unless the registrant applies for the business as a whole. To apply for designated GST and QST reporting periods, you must submit a letter to Revenu Québec, either at the time you register or before the beginning of the first designated period. The letter must indicate the date on which each designated period is to begin and end, and the registrant’s legal name and the names of any branches or divisions that file separate returns. Do not forget to sign the letter. General Information Concerning the QST and the GST/HST 42
General GST and QST deadlines Requirement Filing Frequency Deadline Filing of GST and QST returns Monthly or quartely One month after the last day of your reporting period Instalment payments of GST and QST remittances (if required to pay instalments) Annual Three months after the last day of your reporting period Annual Last day of the month following the end of each quarter in your fiscal year GST and QST deadlines for sole proprietorships with fiscal years ending on December 31 Requirement Filing Frequency Deadline GST and QST remittances Annual April 30 Filing of GST and QST returns Annual June 15 43 Filing your GST and QST returns
Page 1 and 2: General Information Concerning the
Page 3 and 4: Contents Glossary .................
Page 5 and 6: Revenu Québec audits .............
Page 7: Examples of tangible property inclu
Page 10 and 11: Example You sell a pair of shoes pr
Page 12 and 13: y sales of certain property used in
Page 14 and 15: Lease of tangible personal property
Page 16 and 17: Guidelines for business advertising
Page 18 and 19: Preparing invoices No special invoi
Page 20 and 21: Calculating your ITCs and ITRs Gene
Page 22 and 23: Restrictions on ITRs for large busi
Page 24 and 25: Certain registrants that have claim
Page 26 and 27: ITCs and ITRs respecting capital pr
Page 28 and 29: New registrants If you are a small
Page 30 and 31: To calculate your ITCs and ITRs usi
Page 32 and 33: y If your filing frequency is month
Page 34 and 35: The Quick Method for calculating GS
Page 36 and 37: Example A cleaning business used th
Page 38 and 39: Special Quick Method for public ser
Page 40 and 41: Annual taxable sales Assigned filin
Page 44 and 45: Applying a tax refund to the paymen
Page 46 and 47: Penalties and interest GST system A
Page 48 and 49: Volume discounts If you offer volum
Page 50 and 51: If you provide a refund or credit o
Page 52 and 53: When a customer presents a retailer
Page 54 and 55: Manufacturers’ rebates Rebates ma
Page 56 and 57: Purchases or trade-ins of used prop
Page 58 and 59: Sales to persons residing in a part
Page 60 and 61: Sales to the Québec government Qu
Page 62 and 63: that you keep separate entries in y
Page 64 and 65: Sale of a business If you sell all
Page 66 and 67: However, an agent and a principal m
Page 68 and 69: usiness to acquire the following pr
Page 70 and 71: Imports Tangible personal property
Page 72 and 73: Returnable containers Deposits on b
Page 74 and 75: Bad debts If you write off an amoun
Page 76 and 77: A purchaser that pays GST or QST to
Page 78 and 79: The new housing rebates must be cla
Page 80 and 81: goods and services that are subject
Page 82 and 83: Reimbursements Registered employers
Page 84 and 85: Meal and entertainment expenses Reg
Page 86 and 87: Keeping registers and books of acco
Page 88 and 89: Elections and applications concerni
Page 90 and 91: The following elections and applica
Page 92 and 93:
y Request for Cancellation or Varia
Page 94 and 95:
Cancelling your registration Revenu
Page 96 and 97:
In the case of non-capital property
Page 98 and 99:
GST and QST publications GST and QS
Page 100:
To contact us Online We invite you
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General Informatiion Concerning the QST and the GST/HST - Ryan

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