Collecting GST and QST

Note
Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

End of note

As a registrant, you are required to collect the GST and QST when you make taxable sales (excluding zero-rated sales).

Note

You are also required to collect the HST when you make taxable sales (excluding zero-rated sales) in a participating province.

End of note

As a vendor of taxable goods or services, it is your responsibility to bill and collect the GST and QST and remit any amount of tax collected to us. If you have chosen not to register for the GST and QST because you are a small supplier, you are not required to collect the taxes, except on certain taxable sales of immovables (real property).

Note

Any amount of GST or QST you collect is deemed to be held in trust.

End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter