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The Charter of the French language and its regulations govern the consultation of English-language content.

Types of Supplies

There are three types of supplies: taxable supplies, zero-rated supplies and exempt supplies.

To determine whether you must collect the GST and QST when you make a supply, or whether or not you can claim an input tax credit (ITC) and an input tax refund (ITR), you must know the type of supply being made for each transaction you carry out.

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