GST and QST
GST and QST
This section contains general information on the application of the GST and QST to taxable goods and services in Québec.
Food and Beverages
- 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
Housing and Lodging
Healthcare
- Food and Beverages Sold in Healthcare Institutions
- Healthcare Services
- Medical and Assistive Devices
- Medications and Biologicals
Transportation
- Exchange of Used Road Vehicles Between Individuals
- Lease of a Road Vehicle
- Passenger Transportation In Québec
- Purchase of a New or Used Road Vehicle
- Sale of a Road Vehicle Involving a Third Party
Other Situations
Last Updated: 2013-02-28