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

Manufacturers' Rebates

Manufacturers may offer rebates on the property they sell. The GST and QST rules for manufacturers' rebates apply when all three of the following conditions are met:

  • A manufacturer sells taxable property (excluding zero-rated property, other than motor vehicles purchased for sale, under the QST system) to a customer entitled to a rebate.
  • The sale is made either directly by the manufacturer or by another person (such as a retailer).
  • The customer receives a rebate respecting the property from the manufacturer, accompanied by a document specifying that a portion of the rebate represents the GST and QST, and the rebate is not associated with a debit or credit note.

How the GST and QST are applied depends on when the rebate is granted, that is, if the rebate is treated as a separate transaction or as a part of the sales transaction.

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