Meals and Lodging Provided to Persons in Need

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Food, beverages and short-term accommodation (for less than one month) provided to relieve the poverty, suffering or distress of individuals are exempt.

Example
Meals provided by a public service body (PSB) at a soup kitchen are exempt.

Food or beverages provided to seniors, underprivileged individuals or individuals with a disability under programs designed to offer prepared meals in an individual's home, such as meals-on-wheels programs, are exempt. Food and beverages sold to a PSB under such programs are also exempt.

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