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Consumption taxes

Food and Beverages – GST and QST

Basic groceries
Food and beverages prepared or sold for immediate consumption in commercial food-service establishments
Food and beverages served or sold in educational and healthcare institutions and other public sector bodies

Transportation – GST and QST

Exchange of used road vehicles between individuals
Lease of a road vehicle
Passenger transportation in Québec
Passenger transportation outside Québec
Purchase of a new or used road vehicle

Tax Rebate

New or substantially renovated housing
New or substantially renovated residential rental property
QST rebate for a Canadian not resident in Québec
QST rebate for hybrid vehicles
Solidarity Tax Credit

Healthcare – GST and QST

Food and Beverages Sold in Healthcare Institutions
Healthcare Services
Medical and Assistive Devices
Medications and Biologicals

Housing and Lodging – GST and QST

Accommodation units subject to the tax on lodging
Owners of residential complexes
Lessees of residential complexes and units

Other Situations

Advertising Relating to the GST and QST
Fees related to education
Flea markets
Gift Cards and Gift Certificates
Small Suppliers

Other Taxes

Fuel Tax
Municipal Tax for 9-1-1 Service
Specific Duty on New Tires
Specific Tax on Alcoholic Beverages
Tax on Insurance Premiums
Tax on Lodging
Tobacco Tax

Unclaimed Property

Information Centre

Employment

Penalties and Interest

Online Services

Consumption Tax Returns (Lodging, New Tires, Insurance Premiums)
GST/HST and QST Returns
Quick Method of Accounting: A tool for estimating the reduction in GST/HST and QST to be remitted
Register for Direct Deposit
Registering for Revenu Québec Files

Application for a Fuel Tax Refund
Application for a Rebate (or Non-Payment) of the Québec Sales Tax (QST) on a Road Vehicle
GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home
Rebate of Québec Sales Tax Paid by a Canadian Not Resident in Québec on Property Purchased in Québec

General Information Concerning the QST and the GST/HST
Tax on Lodging
The QST and the GST/HST: How They Apply to Foods and Beverages
The QST and the GST/HST: How They Apply to Medical Devices and Drugs
The QST and the GST/HST: How They Apply to Residential Complexes (construction or renovation)

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Last Updated: 2012-04-30

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Consumption Taxes

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