In Québec, the goods and services tax (GST) and the Québec sales tax (QST) are collected when sales or supplies (This link will open a new window) are made of most property and services.
The harmonized sales tax (HST) replaces the QST and GST in certain provinces.
Once you are registered for the GST and QST, you are required to
- collect the taxes from your clients
- calculate any input tax credits and input tax refunds you may be entitled to
- file GST and QST returns for each reporting period
There are special cases under the GST/HST and QST systems. You are required to follow different application rules for each one.