On March 27, the Government of Canada and the Government of Quebec announced measures to defer payment of GST/HST and QST returns until June 30, 2020.

Due to the harmonization of the two regimes, registrants should:

• File their GST/HST and QST returns within the usual filing deadline;
• No late-filing penalties will be imposed on registrants who cannot file their returns on time if they file their returns on or before June 30, 2020.
• Pay on or before June 30 the amounts owing for returns covered by these deferrals.

This deferral of filing and payment also applies to the Customs duties and the QST regime for suppliers who are resident outside Quebec that must collect QST on some of their supplies.

The deferral does not apply to other Excise taxes or duties administered by the Canada Revenue Agency. It does not apply to the Quebec tax on insurance premiums or any other tax or duty administered by Revenu Québec.

For more information from the Canada Revenue Agency, follow this link.

For more information from Revenu Québec, follow this link (in French).