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

Note
Changes have been made to the QST system since this document was published. The text is in the process of being updated to reflect these changes.

This guide provides basic information regarding the administration in Québec of the GST, the HST and the QST. It contains general information on how to calculate, collect and remit the taxes. Specifically, it deals with a variety of related subjects, such as:

  • 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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Last Updated: 2012-12-31