Services provided in Québec to non-residents are generally zero-rated. However, such transactions are subject to 5% GST and 9.975% QST in the following situations:

• The service is provided to an individual who is not resident in Canada (or Québec, for QST purposes) but is in Canada when he or she contacts the supplier about the service.
• The service is provided to an individual during his or her stay in Canada (or Québec, for QST purposes).

The sale of services (other than transportation services) provided with respect to tangible personal property ordinarily situated outside Canada is zero-rated, provided the property is imported solely for the purpose of rendering the services and is exported as soon as possible after the services have been rendered. Any tangible personal property supplied with these services is also zero-rated.

The following services are also zero-rated:

• certain professional or consulting services provided to a non-resident;
• advisory, consulting or research services that are intended to assist a person that is not a resident of Canada in taking up residence or establishing a business in Canada;
• advertising services sold in Canada to a non-resident that is not a registrant;
• services provided in Canada to a non-resident that is not a registrant, in respect of property under warranty;
• services that consist in providing, to non-resident individuals, courses and examinations leading to a certificate, diploma, licence or similar document (or to a class or rating in respect of a licence) attesting to the non-resident individual's competence in a trade or vocation (the services must be sold to a non-resident [other than an individual] that is not a registrant).