Sales to the Federal Government
Since April 1, 2013, the federal government, its corporations and its agencies have been required pay both the GST and QST when they acquire taxable goods or services (excluding zero-rated goods or services). You must therefore collect tax on the taxable goods and services you sell them. They will then be able to claim a refund or rebate.
The federal government, its corporations and its agencies are also required to collect and remit GST and QST when they make taxable sales (excluding zero-rated sales).