Special rules apply to the sale of the following goods and services:
- immovable property (real property)
- services related to immovable property
- passenger and freight transportation services
- telecommunications services
If you are a resident of Québec and you are registered for the GST and the QST, contact us for more information.
For information about online transactions, refer to GST/HST technical information bulletin B-090, GST/HST and Electronic Commerce, on the Government of Canada website.