General Information Concerning the QST and the GST/HST
IN-203-V

Note

On March 28, 2017, a change was made to the example under “1% rate reduction” on page 38 of the booklet.

This booklet provides basic information regarding the administration of the GST, the HST and the QST in Québec. It contains general information on how to calculate, collect and remit the taxes. The topics covered include:

  • the application of the taxes to various transactions;
  • the use of coupons;
  • meals and entertainment expenses;
  • GST/HST and QST rebates and refunds.

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