Tax Collection and Remittance

If you carry out business activities in Québec and your business income is over $30,000, you must register for the GST and QST. Acting as Revenu Québec’s agent, you must collect the GST and QST, as prescribed by law, on the goods and services you provide to your customers. 

Important

Pursuant to an agreement between the governments of Canada and Québec, Revenu Québec administers the GST within its territory. Consequently, Revenu Québec receives and processes applications for registration for the GST filed by all persons that carry out business activities in Québec.

Other taxes and measures may apply depending on your business activities.

In the Businesses section under Consumption Taxes, you will find information and procedures concerning such topics as the:  

• GST and QST
• HST
• specific tax on alcoholic beverages
• fuel tax
• tax on lodging
• International Fuel Tax Agreement (IFTA)
• specific duty on new tires
• tax on insurance premiums
• tobacco tax
• municipal tax for 9-1-1 service