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

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Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
Businesses
Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
Représentants Professionnels
Obtenez des renseignements sur les responsabilités et les obligations fiscales des représentants professionnels ainsi que sur Mon dossier pour les représentants professionnels.Find out more
Partners
Learn about our partnerships with product developers for our fields of activity, with SRM installers and with QESI promoters, trustees and mandataries.Find out more
Online Services Forms and Publications
Use our online services and download our forms, publications and guides.Find out more

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Edible or Consumable Products That Are Not Basic Groceries
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Consumption Taxes
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Special Cases – GST/HST and QST
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Tips and Service Charges

Tips and Service Charges

Tips offered freely to employees for their services are not subject to the GST or the QST. However, tips included in the bill as either mandatory or suggested service charges are taxable.

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