Sales to the Québec Government
Since April 1, 2013, the Québec government and its departments, agencies and mandataries have been required to pay the GST and QST when they acquire taxable goods or services (excluding zero-rated goods or services). You must therefore collect tax on the taxable goods and services you sell them. They will then be able to claim a refund or rebate.
Québec government departments, agencies and mandataries are also required to collect GST and QST on their taxable sales (excluding zero-rated sales) and to remit the taxes to Revenu Québec.