Amyot Gélinas S.E.N.C.R.L. would like to provide you with the latest information from the tax authorities regarding sales taxes and other indirect taxes in Quebec.
TAX REGISTRANT, OBLIGATIONS AND ADVICE :
You must file your tax returns by the usual deadlines
Pay net taxes as soon as possible or no later than June 30, 2020
Here are the measurements:
- Measure applies only to net tax payments
- The payment deadline has been extended to June 30, 2020, without penalty and interest.
- Applies to all declarations to be filed between March 27 and June 1, 2020
| Frequency | Authorized tax deferral period to June 30, 2020 for GST/HST and QST |
| Monthly | The following reporting periods : February 2020 March 2020 April 2020 |
| Quarterly | Any quarter ending in : February 2020 March 2020 April 2020 |
| Annual | Any annual return for which taxes are due or payable in : March 2020 April 2020 May 2020 And all GST/HST and QST instalments due in March, April or May 2020 |
No relaxation or postponement of the deadline for PRODUCTION OF TAX RETURNS.
Instead, Revenu Québec has announced an administrative flexibility measure for tax returns not filed within the statutory deadlines.
- Administrative flexibility = “Means” that the Minister accepts that tax returns be filed later than the usual deadline or due date.
- There will be no penalty for late production.
The tax deferral measure does not apply to other Quebec taxes, such as :
- Lodging tax
- Tax on alcoholic beverages
- Insurance premium tax
- Fuel tax
Please note that you have permission to defer, until June 1, 2020 at the latest, any Quebec fuel tax rebate application due between March 17 and May 31, 2020.
OTHER ADMINISTRATIVE MEASURES :
- Accelerated processing of tax refunds
- Suspension of audit activities, unless there is a risk of fraud or unless required to process a tax refund
- Suspension of collection measures
