Tax & Accounting Blog

Collecting Quebec GST/HST and QST

Indirect Tax, Sales and Use Tax March 30, 2011

Have you been collecting Quebec GST/HST and QST and not forwarding it on to Quebec Revenu? If you have, they would like to remind you that those funds are held in trust for the government and may not to be put to personal use.

Steps that Quebec Revenu may take to collect what is owed include:

  • seizure by garnishment for the collection of amounts considered held in trust for the federal or the Québec government
  • assessment of the directors of a corporation for the corporation’s failure to remit GST/HST or QST amounts
  • seizure and sale of property of a debtor corporation, an assessed director or a sole proprietor
  • any other means of recovery allowed under federal or Québec legislation (as applicable)

For those who may have neglected to settle up you may want to look into the Department’s Voluntary Disclosure program. By doing so you may be able to avoid paying penalties and being subjected to criminal proceedings.

The gentle reminder is available on Quebec Revenu’s website.