GST/HST - QST Return For a Qualifying Taxpayer That Is Not GST/HST or QST Registrant

This return is for any qualifying taxpayer that is located in Québec that is not a GST/HST or QST registrant and that must report and pay the GST/ HST and QST on qualifying consideration or on the total amount of internal or external charges for a specified year.

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