In Québec, the goods and services tax (GST) and the Québec sales tax (QST) are collected on supplies of most property and services.

The harmonized sales tax (HST) replaces the QST and GST in certain provinces.

Your obligations

Refer to the basic rules to find out if you are required to register your business for the GST and QST and for information about types of supplies and the consumption taxes that apply depending on the place of supply. The rules also contain information about your obligations regarding the application of consumption taxes.

You may be required to:

  1. register your business for the GST and QST;
  2. collect the taxes from your clients;
  3. calculate any input tax credits and input tax refunds you may be entitled to; and
  4. file GST and QST returns for every reporting period.
Special cases

There are special cases under the GST/HST and QST systems with regard to which special rules apply concerning the taxes.

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