Passenger Transportation Outside Québec 

With the exception of ferry services, on which no GST or QST is collected, the GST is not applied in the same way as the QST when it comes to passenger transportation outside Québec.

Application of the GST

Continuous journey that does not include transportation by air

You are not required to collect GST on passenger transportation services that are part of a continuous journey that does not include transportation by air where one of the following conditions is met:

  • The journey's origin or termination is outside Canada.
  • The journey includes a stopover outside Canada.

However, you must collect the GST on such services where both the following conditions are met:

  • The journey's origin and termination are both in Canada.
  • At the time the journey begins, the passenger is not scheduled to be outside Canada for an uninterrupted period of 24 hours or longer during the course of the journey.

Continuous journey that includes transportation by air

You are not required to collect GST on passenger transportation services that are part of a continuous journey that includes transportation by air where any one of the following four conditions is met:

  • The journey's origin or termination, or any stopover that is part of the journey, is outside Canada, the United States (except Hawaii) and the islands of Saint-Pierre-et-Miquelon.
  • The journey's origin and termination, and all stopovers that are part of the journey, are outside Canada.
  • The journey's origin is in the United States (except Hawaii) or on the islands of Saint-Pierre-et-Miquelon.
  • All places where passengers get on or off an aircraft are outside Canada, and the journey's origin or termination, or any stopover that is part of the journey, is outside Canada.

Application of the QST

You are not required to collect QST on passenger transportation services that are part of a continuous journey in the following cases:

  • The continuous journey's origin, termination or a stopover that is part of the journey is outside Canada.
  • The continuous journey's origin is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the passenger is scheduled to transfer to another means of transportation in a place outside Canada.

The QST must be collected on passenger transportation services that are part of a continuous journey that does not include transportation by air if both the following conditions are met:

  • The continuous journey's origin and termination are in Québec.
  • At the time the journey begins, the passenger is not scheduled to be outside Canada for an uninterrupted period of 24 hours or longer.
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