Why it fits:
Trade-off:
C$
Table of contents
Quebec filing
GST/HST + QST
Educational guide
How to File GST/HST and QST Returns in Quebec: Step-by-Step Guide
This guide is built for Uber drivers, self-employed workers, small business owners, and freelancers in Quebec who need a clearer filing workflow. Use it to understand who needs to file, how the combined Quebec return works, what documents to gather, and what to keep after you submit.
Last updated:
Updated April 30, 2026
Why trust this page
Why trust this guide
- Quebec-focused filing workflow based on current Revenu Quebec GST/QST guidance.
- Built for practical filing prep: records, payment timing, common mistakes, and filing readiness.
- This guide is for educational purposes only and is not tax advice.
Best for
Uber drivers, freelancers, self-employed workers, and small business owners in Quebec
Main filing path
Combined GST/HST and QST return through Revenu Quebec
What to gather
Sales totals, tax collected, ITCs, ITRs, receipts, reporting period, and account access
Who needs to file GST/HST/QST
Start with registration status and activity type
Filing starts with one question: are you registered, or required to be registered, for GST and QST in Quebec? That answer depends on your taxable supplies, your business model, and whether you fall into a special case such as ride-share or taxi activity. If your broader self-employed setup still feels unclear, use the self-employed tax guide Canada before you finalize your filing routine.
Quebec businesses over the small-supplier threshold
As a rule, Revenu Quebec says you must register for GST and QST if your total worldwide taxable supplies and those of your associates exceed $30,000 in a calendar quarter or over the last four calendar quarters.
Uber, Lyft, taxi, and ride-share drivers
Taxi businesses and drivers related to a transportation system operator under agreement must register for GST and QST regardless of sales volume and generally before the first trip.
Existing registrants with an assigned reporting period
If you already have GST/QST numbers, you are expected to file each reporting period, even if you had no taxable sales and need to file a nil return.
Special-case Quebec filers
Some activities can trigger QST registration even if you are otherwise a small supplier, so a general threshold rule is not always the full answer.
Important Quebec driver rule
Revenu Quebec says drivers related to a transportation system operator under agreement, such as Uber or Lyft, must register for GST and QST and file returns even when the operator collects and remits certain amounts on the driver's behalf.
GST vs HST vs QST simple explanation
Quebec usually means GST plus QST, not HST on the local sale
This is one of the biggest points of confusion for new filers. Quebec has its own provincial sales tax system, so local Quebec transactions are generally framed around GST and QST. HST becomes relevant when your business has taxable sales tied to participating provinces outside Quebec.
GST
The federal goods and services tax generally applies at 5% on taxable supplies. Quebec registrants still deal with GST even though they file the combined return with Revenu Quebec.
HST
The harmonized sales tax replaces separate GST and provincial sales tax in participating provinces. If a Quebec business makes taxable sales in those provinces, HST rules can matter.
QST
The Quebec sales tax applies to many taxable goods and services supplied in Quebec. Revenu Quebec administers QST and, for many Quebec filers, also handles the combined GST/HST and QST return.
Quebec combined-return note
Many Quebec registrants file the GST/HST and QST return together through Revenu Quebec, which is why the workflow looks different from a CRA-only GST/HST filing page.
Required documents before filing
Prepare the return before you open the portal
Filing is faster when you separate registration details, sales totals, and expense support before logging in. If your expense records still need cleanup, the self-employed expense list Canada and the T2125 guide Canada are useful companion resources.
Registration and period details
- GST/HST account number and QST number
- Exact reporting period start and end dates
- My Account for businesses access
- Prior filed return if you are checking an adjustment
Sales and tax totals
- Gross taxable sales for the period
- GST/HST collected or collectible
- QST collected or collectible
- Platform statements if you work through Uber, Lyft, or another operator
Expense support for ITCs and ITRs
- Supplier invoices and receipts
- Business-use allocations for mixed expenses
- Vehicle logs if vehicle expenses support the claim
- Working spreadsheet showing how you calculated ITCs and ITRs
Practical prep tip
Use one clean worksheet for sales, GST/HST, QST, ITCs, ITRs, and notes. It makes filing faster and gives you a working copy to keep after submission.
Step-by-step filing process
Use the Quebec combined-return workflow
The sequence below is designed to mirror how a clean combined filing session should feel. It is especially useful for Uber drivers and freelancers who already have statements but need a better structure before they submit.
01
Confirm your reporting period and filing deadline
Open My Account for businesses and verify the exact reporting period shown for your file. Work from the period Revenu Quebec assigned to you, not from a rough estimate.
02
Gather your sales totals and tax collected
Pull together gross taxable sales, GST/HST collected or collectible, and QST collected or collectible. If you drive for Uber or Lyft, use the platform statements provided for the reporting period.
03
Calculate eligible ITCs and ITRs
Total the GST paid on eligible business expenses for your input tax credits and the QST paid on eligible expenses for your input tax refunds. Your receipts and supplier invoices need to support the claims.
04
Open the combined online return
For reporting periods starting on or after January 1, 2024, Revenu Quebec says GST and QST registrants, except charities, must generally file online. Use My Account for businesses or another approved electronic option when applicable.
05
Enter totals carefully and review the result
Complete the GST/HST and QST return using the totals you prepared. Review the net tax result, confirm any balance due or refund, and check whether an offset changes the amount you need to remit.
06
Submit, save proof, and pay on time
Submit the return, save the confirmation, and make payment no later than the filing deadline. Keep the confirmation number, payment proof, and final working papers with your records.
CTA
Use the free GST/QST driver calculator
Organize gross fares, fees, GST/HST, QST, and filing totals before you enter anything into the return. This is especially useful if you need cleaner Uber or delivery-platform numbers.
Use the free GST/QST driver calculatorCTA
Explore the Canada Tax Hub
If sales-tax filing is only one part of your season, use the hub to connect this return with self-employed tax planning, T2125 reporting, and the broader tax software Canada workflow.
Explore the Canada Tax HubCommon mistakes
Most filing problems are record and timing problems
These are the mistakes that most often create confusion, rework, or payment surprises.
Using the wrong reporting period or mixing totals from two different periods.
Forgetting that Uber and taxi drivers may still need to file even when an operator remits tax on their behalf.
Claiming ITCs or ITRs without invoices or support that show the required supplier details.
Mixing personal and business expenses instead of claiming only the business-use portion.
Waiting until the deadline to discover missing account access, missing statements, or missing payment setup.
Assuming no sales means no filing obligation when a nil return may still be required.
Payment options
Plan the remittance before you submit
Revenu Quebec lists multiple payment options, but the best choice is the one you have already tested before the filing deadline. Waiting until the last day to set up payment is one of the easiest ways to create avoidable risk.
Financial institution online payment
Revenu Quebec lists a financial institution online payment service as a way to file and pay, or to remit after filing depending on your setup.
Pre-authorized debit
If you use My Account for businesses and set up PAD, you can authorize Revenu Quebec to debit the amount owing from your account.
Financial institution or ATM
Some financial institutions also support in-branch or ATM payment for GST/QST remittances. Availability depends on the institution.
Mail, where permitted
Revenu Quebec still lists mail as an option in some cases, but filing obligations are increasingly electronic and large remittances generally must be paid electronically.
Payment timing matters
Revenu Quebec says your payment is considered received on the date it reaches a Revenu Quebec office or the date your financial institution processes it for remittance. If your balance is $10,000 or more, electronic payment is generally required unless special circumstances make that impossible.
Recordkeeping checklist
Keep support that explains the return, not just the final number
CRA and Revenu Quebec both state that records generally need to be kept for six years after the end of the last year to which they relate. That includes the source documents and the working papers that show how you prepared the return.
Core tax records
- Sales invoices and platform statements
- Expense receipts and supplier invoices
- GST/HST and QST registration numbers
- Copies of filed returns and confirmations
CRA and Revenu Quebec both expect records that support the return you filed.
Working papers
- Return calculations and spreadsheets
- ITC and ITR summaries
- Notes explaining any adjustments
- Period-end reconciliation files
Keep the working copy that explains how you arrived at each total.
Proof of payment and support
- Bank confirmations or PAD confirmations
- Account statements showing remittance timing
- Mileage logs if vehicle expenses support claims
- Backup exports kept in readable electronic form
Revenu Quebec says records must remain accessible and readable if kept electronically.
Educational only
This guide is for educational purposes only and is not tax advice. Use official CRA and Revenu Quebec resources, or a qualified tax professional, for advice on your specific filing facts.
FAQ
Questions Quebec filers ask most often
Do Uber or Lyft drivers in Quebec still have to file GST and QST returns?
Yes. Revenu Quebec states that drivers related to a transportation system operator under agreement must still file GST and QST returns, even when the operator collects and remits certain amounts on the driver's behalf.
Do I need to register if I make less than $30,000?
Sometimes no, but not always. Small-supplier rules can apply, yet taxi and ride-share activity and certain special-case activities can still trigger mandatory registration regardless of the threshold.
Can I file a nil return if I had no taxable sales?
Often yes. If you are registered and your reporting period ended with no taxable sales, you may still need to file the return to keep your account compliant.
Can I still file on paper?
Revenu Quebec says that for reporting periods starting on or after January 1, 2024, GST and QST registrants, except charities, must generally file online.
How long should I keep GST/QST records?
CRA and Revenu Quebec both state that records generally need to be kept for six years after the end of the last year to which they apply, subject to longer retention in some situations.
Is this guide tax advice?
No. This guide is for educational purposes only and is not tax advice. Use official CRA and Revenu Quebec resources or a qualified professional for advice on your facts.
Official sources
Government pages used to ground this guide
Revenu Quebec: Filing GST/HST and QST Returns
Official filing methods, online-filing rules, and access paths for the combined return.
Open official source ->Revenu Quebec: Registering for the GST and QST
Registration threshold rules, mandatory-registration cases, and Quebec-specific notes.
Open official source ->Revenu Quebec: Drivers Related to a Transportation System Operator Under Agreement
Official Quebec guidance for Uber, Lyft, and similar ride-share drivers.
Open official source ->Revenu Quebec: Remittance or Refund
Official payment options, remittance deadlines, and electronic-payment thresholds.
Open official source ->Revenu Quebec: Keeping Registers and Supporting Documents
Quebec recordkeeping expectations, support standards, and retention periods.
Open official source ->CRA: GST/HST Records to Keep
Federal recordkeeping expectations for GST/HST returns and ITC support.
Open official source ->