Collecting GST and QST

Registrants are required to collect the GST (or HST, where applicable) and QST on taxable sales (excluding zero-rated sales). As a rule, registrants that are vendors of taxable goods or services are responsible for billing and collecting the GST and QST and for remitting the taxes to Revenu Québec.

• Guidelines for advertising
• Place of Supply
• Preparing invoices
• Special Cases
• Taxable benefits
• When the QST and GST are payable