Foreign Representations

The goods and services tax (GST) of 5% and the Québec sales tax (QST) of 9.975% are applicable to most goods and services.

Diplomatic missions, consular posts and international organizations recognized by an agreement or understanding are entitled to a tax rebate on purchases made in Québec. The same applies to the following:

  • diplomatic officers and members of the administrative or technical staff of a diplomatic mission
  • consular officials and employees
  • officials of an international organization recognized by an agreement or understanding
  • the spouses of any of the aforementioned persons and, in general, their family members

To obtain the tax rebate

You must:

  • pay the taxes at the time of purchase
  • file a rebate application along with the required supporting documents

You are required to pay the taxes even if you hold an identification card proving your diplomatic status.

The governments of Québec and Canada have agreed to harmonize the rules and procedures applicable to the GST and QST rebate for foreign representations. Revenu Québec issues the rebates in Québec.

Last Updated: 2012-12-31