The supply of a service in Québec to non-residents is generally zero-rated. However, the supply is subject to 5% GST and 9.975% QST in situations such as the following:

• The service is made to an individual who is not resident in Canada but is in Canada when they have contact with the supplier in relation to the service.
• The service is made to an individual during their stay in Canada.

The sale of services (other than transportation services) made 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 supply of the services and is exported as soon as possible after the supply has been made. The sale of any tangible personal property supplied with these services is also zero-rated.

Other zero-rated supplies of services include:

• certain professional or consulting services sold 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 rendered to a non-resident that is not a registrant, in respect of property under warranty
• training services supplied to a non-resident that is not an individual and not a registrant (the services consist in giving 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 individual's competence to practice a trade or vocation)