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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
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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
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Use our online services and download our forms, publications and guides.Find out more

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Food Services

Food Services

Deposits on Bottles and Cans
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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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