The federal government, its corporations and its agencies are required pay both the GST and QST when they acquire taxable goods or services (excluding zero-rated goods or services). Consequently, you must collect GST and QST on your taxable sales (excluding zero-rated sales) to the federal government, its corporations and its agencies.

The federal government, its corporations and its agencies must also collect GST and QST and remit it to us when they make taxable sales of goods or services (excluding zero-rated sales).