Special rules apply to supplies of certain goods and services, provided these supplies are made to residents of Québec. Such supplies include:
- immovable property (real property)
- services related to immovable property
- passenger and freight transportation services
- telecommunications services
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.
For more information, contact our client services.