As a rule, if you are engaged in a commercial activity (This link will open a new window) in Québec, you must collect GST/HST and QST.
You have additional obligations, and other taxes and duties to collect if:
- you sell or lease new tires or road vehicles equipped with new tires at retail
- if you are engaged in activities in Québec in any of the following industries:
Moreover, you must collect:
- the municipal tax for 9-1-1 service if you provide telephone services within the territory of any Québec municipality
- the tax on lodging if you operate an establishment subject to the tax
- the tax on the pari-mutuel if you receive bets under a pari-mutuel system during a race card held in Québec or elsewhere
- the tax on insurance premiums if you collect taxable insurance premiums in the course of your activities
You must also comply with the requirements of the International Fuel Tax Agreement (IFTA) if you provide interprovincial or international passenger or freight transportation services.