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Registration for GST and QST

Do you need to register for taxes?

If you make taxable sales through commercial activities, you must register to file GST/QST [1], unless you are considered a small supplier.

An individual is no longer considered a small supplier when, during the 4 quarters preceding the given quarter, taxable sales exceed $30,000. GST and QST registration is done through Revenu Québec using the LM-1 registration form. Revenu Québec will assign, upon receipt of the form, a GST and QST number.

Reports to be filed

GST/QST [2] returns must be filed within the prescribed time limits depending on the period chosen at the time of registration. The GST/QST reporting period is based on the estimated annual amount of taxable sales. This period can be monthly, quarterly or annual.

Penalties and interest may be calculated by the tax authorities if there is a delay in payments or in filing GST/QST returns. If the period is annual, instalment payments may be required.

Inscription à la TPS/TVQ - Réseau des massothérapeutes

Tax reimbursements

If you are a GST/QST registrant, you can recover the amount of taxes you paid on taxable property and services. GST will be refunded as an input credit (ITC) and QST as an input tax refund (ITR). ITCs and ITRs are limited to amounts deductible under the Taxation Act.

ITCs and ITRs will be refunded on the same form cited above against taxes received from clients and remitted to Revenu Québec.

Remboursement des taxes - Réseau des massothérapeutes

Business expenses

For self-employed workers who are registered for GST/QST, it is recommended that you only claim taxes on automobile and office expenses at your home at the end of your fiscal year to make it easier for you. Your portion of taxes claimed must be recorded on your last tax return of the year. Taxes paid are refundable based on business use only. It is therefore necessary to establish the percentage of your business use in relation to your total use.

For automobile expenses, it is advisable to keep a logbook throughout the year to record your business and personal driving (measured in kilometres) and obtain the correct reimbursement rate. Taxes on home office expenses must be claimed in proportion to the size of the office while respecting the conditions for home office expenses.

mise en garde - Réseau des massothérapeutes Disclaimer

Neither the Réseau, nor FBL, s.e.n.c. assumes any responsibility for the content of this document, which is intended to be informative and not legal. Each user will have to make his own validations while being aware that each case is different.

[1] General Information Concerning The QST and The GST/HST: Guide IN-203
[2] Reporting QST and GST/HST: FPZ-500