Consumption Taxes

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: 

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.

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