Claiming ITRs and ITCs

If you are registered for the GST and the QST, you may, as a rule, recover the amount of the taxes you paid on property and services that you purchased in order to sell taxable and zero-rated property or services. The GST is refunded as input tax credits (ITCs), the QST as input tax refunds (ITRs).

To be entitled to ITCs or ITRs, you must have been a registrant during the reporting period in respect of which you were required to pay the taxes.

Public service bodies (This link will open a new window) that paid HST in the participating provinces may be entitled to an HST rebate. For more information, contact Revenu Québec.

Last Updated: 2012-11-05