Other Sales
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.
Note
End of note
Online transactions
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.