In most cases, if you do business in Québec, your business must be registered with Revenu Québec and it must meet its tax obligations.
The main consumption taxes in effect in Québec are the goods and services tax (GST) and the Québec sales tax (QST). Other taxes may apply on specific products and services.
For rules on registering for the tax files for your commercial activities, as well as how to calculate, collect, report and remit these taxes, see the sections below. Depending on your activities, other obligations may apply.
Note Important
- If you provide interprovincial or international passenger or freight transportation services, see the International Fuel Tax Agreement (IFTA) section.
- If you are a retail dealer of fuel or alcoholic beverages on a reserve or in a First Nations settlement in Québec, see the Program for Administering the Consumption Tax Exemption for First Nations.